Information you need to report under Phase 1 of Enhanced Reporting Requirements from 1st January 2024 when any payments can employer makes 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
• eating on site.