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.