January 2024
The tax and duty manual has been updated to reflect changes made to the Income Tax (Employments) Regulations 2018 S.I. No. 345 of 2018 as a result of the Income Tax (Employments) 2024 S.I No.1 of 2024. The amendments are operational from 4 January 2024, are specific to the particulars which an employer must report in a notification to Revenue on or before the provision of a reportable benefit to an employee, commonly referred to as enhanced reporting requirements or “ERR”.
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here.
Source: www.revenue.ie