Guidance
Employer Bulletin: December 2022
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Documents
Details
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them.
The December edition of Employer Bulletin includes articles on:
- reduction in the rate of National Insurance contributions from 6 November 2022 — updated guidance
- payrolling expenses and benefits for the 2023 to 2024 tax year
- Plastic Packaging Tax — check if your business needs to register
- changes to company car tax rates from April 2025
- Construction Industry Scheme — requests for payment and deduction statements
- the Administrative Burden Advisory Board (ABAB) — Tell ABAB report 2021 to 2022
You can register for HMRC’s employer email alert service to receive emails from HMRC which tell you when the latest issue is available.
You can read the bulletin on screen or print it off. It’s compatible with most screen reading software packages.
Updates to this page
Published 7 December 2022