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. Employee Tax Advantaged Share Scheme User Manual 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