If the company would prefer to payroll employees’ taxable benefits, you can continue to do this if you are set up to do so. You do not need to do anything in relation to BIK unless your company payrolls benefits.
If the company would like to payroll employee taxable benefits and avoid P46 (Car) forms in the future, you’ll need to register with HMRC before the beginning of the tax year so that payrolling can apply from the next tax year. Prior to February 2021, HMRC accepted that a company could tax employee benefits through payroll on an informal basis without a P46 (Car) form - however, this is no longer the case.