UK Tax accounting Q

Hi there. I have a UK tax accounting question. I would like to employee my mother to my LTD company.

This is the first time I’m ‘employing’ someone and would like to know the tax costs involved from the companies POV. How would this work logistically, can I write the payment off from my tax bill at the end of the year? Would I have to set up payroll? How would this process work. Thanks!