Revenue eBrief No. 067/24

08 March 2024

Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements (ERR)

Tax and Duty Manual Part 38-03-33 – Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements (ERR),has been updated, in a new paragraph 4.2.1, to provide guidance in regard to an optional new administrative practice in regard to advance payments of travel and subsistence.