Revenue eBrief No. 013/24
10 January 2024
Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements
Tax and Duty Manual Part 38-03-33 - Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements (ERR), has been updated as follows;
- in paragraph 1, to confirm that S.I. No. 635/2023 - Finance Act 2022 (Section 9) (Commencement) Order 2023 provides that the ERR came into operation from 1 January 2024 and to provide a link to the Revenue Press Release about the approach to be taken until 30 June 2024, and
- in paragraph 5, to refer to S.I. No. 1/2024 - Income Tax (Employments) Regulations 2024, which prescribes the reporting period, the form, and other particulars or documents that will apply in regard to reportable benefits.