In general, income and gains included in payments made from an Irish-domiciled investment fund to investors are subject to deduction of tax at source by the fund at the rate of 41%, which is a final liability tax and is commonly referred to as ‘exit tax’.
I don't think you have to include these on Form 11. There's a line 408 (a) Gain on deemed disposal but this is only if the investment manager has not deducted the exit tax, I think