Reimbursing public transport for commuting

Hello,
We are moving offices and are looking to reimburse our employees for any bus fares they may have for the next 12 months.
I know that these reimbursements are taxable as they are not business journeys however I am unclear whether these amounts need to go on a P11D or not.
The employee will pay for the fare themselves and make an expense claim for the amount to be paid back in their wages.
Do we just need to add the amount to their earnings and deduct PAYE and NI through payroll or do we also need to report the cost on a P11D?
Thank you

Hi Jade Carter
This would be added to payroll as earnings and subject to tax and NIC but would not be reported on a P11D.
Further guidance is available at: Expenses and benefits for directors and employees - a tax guide: 480 
Thank you