Employer Bulletin: December 2022

07 December 2022

HM Revenue and Customs (HMRC) has released the December edition of the Employer Bulletin.

Check out our News pages on some of the points raised in the bulletin:

What to do if you processed incorrect NI rates after 6 November? | CIPP

HMRC’s January electronic payment deadline falls on a weekend | CIPP

HMRC direct debit payment – late payment issue | CIPP


The bulletin has information on the following items:


Your employees may be eligible for tax relief on their work-related expenses

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

Electronic payment deadline falls on a weekend

Employer PAYE new recurring Direct Debit functionality


Tax updates and changes to guidance

Plastic Packaging Tax — check if your business needs to register

Company car benefits — miscalculation resolved

Changes to company car tax rates from April 2025

Working through an umbrella company

If you have deferred VAT outstanding, act now to avoid a penalty

Ukrainian arrivals paying tax in the UK if they work for an employer based in Ukraine


General information and customer support

HMRC is now using card readers to take payments

Make sure you stay on top of your workplace pension duties

The Administrative Burden Advisory Board (ABAB) — Tell ABAB report 2021 to 2022

Construction Industry Scheme — requests for payment and deduction statements

Interactive P2 (notice of coding) guidance — helping customers get it right


With a lot going on in the payroll profession at the moment, it is important to stay on top of all aspects of the job. This bulletin has a lot of useful reminders for upcoming deadlines and responsibilities.

Of particular note this month are the deadlines for applying to payroll benefits, ensuring electronic payment reach HMRC on time in January and additional information on direct debits and erroneous late interest payments.

Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.