Revenue eBrief No.075/23

21 March 2023

Part 38-03-33 - Returns by Employers in Relation to Reportable Benefits

Tax and Duty Manual Part 38-03-33 provides information in regard to the Finance Act 2022 measures contained in section 897C of the Taxes Consolidation Act 1997 that require employers to report to Revenue details of certain payments/benefits, which are made without the deduction of tax, to employees and/or directors. 

The manual provides details of the benefits to be reported and the stakeholder engagement process in regard to the implementation of the measures.