Other Tax and Duty Manual updates

Mar 18, 2025

Revenue has recently updated three other Tax and Duty Manuals. The updated manuals relate to the Form P11D, the pensions manual for overseas employment and statutory registration fees paid to the Health and Social Care Professionals Council. Details are set out below.

The manual Form P11D includes further details on what is required to be included on the form,
The pensions manual Overseas Employers, Overseas Employees and Employees seconded from Overseas has been updated to remove outdated material, and
The manual Deduction for statutory registration fees paid to the Health and Social Care Professionals Council (CORU) has been updated to include the list of professions regulated by the CORU and the professions which have the CORU annual statutory fee included in the relevant flat rate expense allowance.

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