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Employer Bulletin for December 2022

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HMRC’s Employer Bulletin for December 2022 includes a number of updates particularly relevant for those dealing with PAYE:

  • a reminder that employees may be able to get tax relief on work-related expenses if employers have not already reimbursed them (e.g. uniforms, professional subscriptions, homeworking);
  • details of guidance that has been updated to reflect the National Insurance contributions rate change from 6 November 2022; and
  • a reminder that the electronic payment deadline falls on a Sunday for January 2023, meaning that the payment to HMRC must be made on or before 20 January 2023.

Other items include:

  • company car tax rates from April 2025;
  • a reminder that businesses with deferred VAT outstanding should contact HMRC as soon as possible to avoid being charged a 5% penalty and or interest;
  • new guidance on paying taxes and NICs in the UK for Ukrainian arrivals working for an employer based in Ukraine; and
  • details of the changes in the way HMRC deals with requests for payment and deduction statements from subcontractors, their tax agents and representatives in the construction industry scheme.
Issue: 1601
Categories: News
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