Revenue eBrief No. 066/24

08 March 2024

Part 05-02-06 Schedule E deductions for employed consultants and non-consultant hospital doctors (NCHD’s)

Tax and Duty Manual Part 05-02-06 – Schedule E deductions for employed consultants and non-consultant hospital doctors (NCHDs) – has been updated. The main update includes information regarding how to claim a current year flat rate expense deduction (see paragraph 2).