It has been suggested that the Revenue pensions manual, which was last updated in 2008, will be updated in the near future to reflect changes in Revenue practice. It is unclear at this stage when the new manual will be published. This coincides with the Revenue’s announcement that they have changed the nature of their role with regard to pension schemes. Revenue have confirmed that they now view their role as one of policing compliance and have indicated that in future documentation submitted to them will be carefully scrutinised.