Mareike Zackariat

Oct 4, 2023 | mondaq.com | Vahan Tchrakian |Audrey Kean |Mareike Zackariat

On 1 January 2024, the new enhanced reporting requirements (ERR) for certain non-taxable benefits are due to come into effect (subject to a Commencement Order). We previously provided a short summary of the key aspects of this new ERR regime (linked here). In this short update, we provide some further insight into practical points that we're seeing employers raise on the ERR.