Revenue eBrief No. 156/20

17 August 2020

Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees

The following Tax and Duty Manuals (TDMs) have been incorporated into TDM Part 05-01-06:

  • TDM Part 05-02-19 - Expenses of Travel - Non-Executive Directors Attending Board Meetings at Chapter 4.13; and
  • TDM Part 07-01-37 - Exemption in respect of certain expenses of State Examinations Commission examiners at Chapter 4.14.