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