Enhanced Reporting Requirements (ERR)
Information you need to report
Phase 1 will apply to any payments you make to an employee or director under the following categories:
Small benefit exemption
You must submit details of the date paid and value of this benefit.
Remote working daily allowance
When you are paying a Remote Working daily allowance, you must report the:
- total number of days
- amount paid
- and
- date paid.
Travel and subsistence
You must submit the following Travel and subsistence items, including the date paid and amount of each payment for:
- travel vouched
- travel unvouched
- subsistence vouched
- subsistence unvouched
- site-based employees (including 'Country money')
- emergency travel
- and
- eating on site.
Next: Submitting payment details to Revenue