Revenue eBrief No. 198/25
28 October 2025
Tax and Duty Manual Part 38-03-33 – Returns by Employers in Relation to Reportable Benefits
Tax and Duty Manual Part 38-03-33 – Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements (ERR) – has been updated in:
- Section 4 to update the small benefit exemption content,
- Section 7 to update existing examples on the practical application of ERR, and
- Section 8 to include Frequently Asked Questions for system users and employers.