Revenue has updated the Tax and Duty Manual Schedule E expense deductions for employed consultants and non-consultant hospital doctors (NCHDs). The updates include a link to the manual General Rule as to Deduction of Expenses in Employment which provides further guidance on the following:
- The principles for determining tax deductibility of general expenses incurred in the performance of the duties of employment, and
- Flat rate expense allowances and the relevant claim process.
The list of publicly funded hospitals in Ireland has been updated in Appendix 1.
LOADING...