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Debts you owe (for example court fines, rent or Council Tax) can be deducted from your benefits – sometimes called third party deductions or Fuel Direct
How to make debt deductions from an employee's pay because of an 'attachment of earnings order' (AEO) from a court. Includes information from the withdrawn A/E guidance.
You have to make deductions from your employee’s wages if a court orders…
You and your employee will each get an ‘attachment of earnings order’…
Priority orders are used for unpaid maintenance or fines. Calculate your…
Non-priority orders are used for debts from a county court judgment (CCJ).…
You can only make a deduction from the following earnings: wages, fees,…
The order that you get for the employee will tell you whether you have to…
Write to the Centralised Attachment of Earning Payments (CAPS) office…
Help to understand debts and deductions taken from Universal Credit payments and who to contact about your debts and deductions if you're struggling financially.
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
Direct Earnings Attachment (DEA) and deducting any money an employee owes the Department for Work and Pensions (DWP) from their pay
What you must do by law with a deductions from earnings order (DEO or AEO) to make child maintenance deductions from your employee's pay.
Correct mistakes with pay and deductions including National Insurance (NI), amend errors in FPS payroll reports, correct payments to HMRC.
If you're a company, find out if you can claim the super-deduction or special rate first year (SR) allowance on plant or machinery costs.
How to work out your taxable capital gain or loss if you are not resident in the UK and are making direct or indirect disposals of UK property or land.
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
Withhold tax on payments to foreign entertainers and sportspersons when they exceed their personal allowance and how to make payments to HMRC.
If you complete a Self Assessment tax return, you must use it to tell HMRC about your student or postgraduate loan deductions.
If you're an employee working at sea outside of the UK check if you can claim tax relief on your earnings.
When debt payments can be taken from your wages, changing how much you pay, paying it off early, and reporting a change to your circumstances
How to report expenses and benefits you provide to employees or directors.
What subcontractors in the building industry must do under the Construction Industry Scheme - registering, record keeping, applying for gross payment status and reporting business changes
Tax relief on donations, Gift Aid, payroll giving, leaving a gift in your will, keeping tax records; find a charity; donating land, property or shares
When and how to account for VAT when you transfer a business as a going concern (TOGC).
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