I also cannot open HEIC format images on Windows 10 in Photoshop Elements 2022 ?
To get around this, I saved the HEIC image in a folder as a HEIC file.
I then tried all the programs I had on my computer to open it and I found that "PAINT" was able to open the file.
Once opened in PAINT, I was able to save it as a JPEG and then open the JPEG file in Photshop Elements 2022 where I was able to manipulate it as normal and save it as any other file from my Elements program.
If anyone else has an easier solution, I would to hear about it,
For me, .heic files have no value on my desktop. The only reason I record them on my iPhone is to save space. Unless you have an important reason to save .heic files to your computer, I suggest that you set your iPhone settings for Transfer to Mac or PC to Automatic. Any photos taken with the .heic format will be automatically converted to jpegs when imported to your computer.