This communication confirms the eligibility of directors, including proprietary directors, for the remote working daily allowance. It applies when directors have personally incurred and paid for applicable expenses related to their office or employment, which are taxable under the PAYE system. The expenses must directly relate to the emoluments earned, and all specified criteria must be fulfilled.

Additionally, it offers guidance on the obligatory Employer Return of Payments (ERR) reporting, specifically concerning the provision of a remote working daily allowance of up to €3.20.