Benefit in kind for director. Company is not registered for PAYE

I am a director of my company and used my company car for personal use in 2023/24 but i have just realised I need to pay Benefit in kind and my company needs to pay Class 1A national insurance. I do not receive a salary and do not have any employees, so my company is not registered for PAYE. What do I need to do? Am I correct in thinking my company will need to register for PAYE? If I use HMRC’s Basic Tools, how does this work if I am not receiving a salary? As I just need to report the benefit in kind. How do I do this? Also, It is now 7 months since the end of the tax year in which I received the benefit. Am I still able to register for PAYE and submit the relevant information? Should I have registered before the tax year in which the benefit was received and if so how do I rectify this? I understand Class 1A NIC needs to be paid by July…as it is now November will I be charged penalties? Thank you

Hi,
Yes, you need to register a PAYE scheme.  
You can do this online at Register as an employer.  
Without a PAYE scheme, you cannot file a P11D for you personally, reporting the benefit you receive.  
Also, you would not be able to file a P11D(b) which is your employers declaration of Class 1A National Insurance contributions.
As you do not take a salary, you will need to notify us of that by submitting submissions called "Period of no payments to employees".  
You will also require a PAYE Online for emloyers account once you register your PAYE scheme, as submissions are sent using that account.
With regards to penalties, you may be charged penalties, yes.
You may want to call our Employer Help Line for support during this process of setting everything up - 0300 200 3200.
Thank you.