There is a nominal code 1426 - Directors benefit in kind on the Chart of Accounts, however a monetary entry in this code will generate on the detailed profit & loss account.  The  Cash value of benefits of kind is normally entered via a database entry which bypasses the chart of accounts, however, the value still picks up when generating the directors remuneration figure for the operating profit note.  For example if a director had use of a company car and private fuel which is valued at £15,500 for P11D purposes then under the FRSSE 2008 disclosure the £15,500 should be added to the directors remuneration figure and the revised total shown as part of the operating profit note or a separate Directors Remuneration note.