UncategorizedGuidance: Rates and thresholds for employers 2022 to 2023 Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees. Form: Beer Duty: Direct Debit form (CAT Beers 23) Guidance: GAAR Advisory Panel opinion of 13 January 2023: Extraction of value from an estate, using options, by utilising property which is not excluded property for Inheritance Tax purposes