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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 Includes information from the withdrawn A/E guidance.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…
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.
The Child Maintenance Service can ask you to: give information about an…
You must deduct the amount of child maintenance stated on the deduction…
A deduction from earnings order (DEO) can only be made from an employee’s…
Send deduction from earnings order (DEO) payments to the Child Maintenance…
You’ll get a monthly payment schedule by post after you’ve been sent a…
You must contact the Child Maintenance Service within 10 days if: you’re…
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
A new 130% first-year capital allowance for qualifying plant and machinery assets; and a 50% first-year allowance for qualifying special rate assets.
Direct Earnings Attachment (DEA) and deducting any money an employee owes the Department for Work and Pensions (DWP) from their pay
Give subcontractors a statement to break down payments and deductions for the Construction Industry Scheme (CIS).
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 the balancing charge when you dispose of or sell plant or machinery after claiming allowances for them.
Check if your company’s or group’s interest deductions for Corporation Tax will be restricted, and if you need to send a Corporate Interest Restriction return.
Creditors can use these forms to request a deduction from a claimant's Universal Credit to pay for arrears or fines. These are called 'third party deductions'.
Use form R185 to confirm Income Tax has been deducted from the payment of interest, annual payment or annuity.
If you're an employee working at sea outside of the UK check if you can claim tax relief on your earnings.
Find out more information on deductions for employee costs or expenses.
Find codes for the additions or deductions to the item price or amount being declared in the Customs Declaration Service (Appendix 10).
If you’re a sole trader, use Construction Industry Scheme (CIS) form CIS301, to register as a subcontractor for payment under deduction.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
Find out how much you can claim for super-deduction or special rate first year (SR) allowances and how to claim.
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.
Get a refund of your Construction Industry Scheme (CIS) deductions if you’ve paid too much tax or National Insurance.
Use this form if you're a foreign entertainer or sportsperson whenever you make a payment or deduct tax.
Don’t include personal or financial information like your National Insurance number or credit card details.
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