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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
Find out more information on deductions for employee costs or expenses.
Direct Earnings Attachment (DEA) and deducting any money an employee owes the Department for Work and Pensions (DWP) from their pay
As an employer you may be asked to deduct benefit overpayments an employee…
The Department for Work and Pensions (DWP) will write to you if you need…
To calculate the deductions from your employee’s pay you’ll have to: work…
When calculating Direct Earnings Attachment (DEA) payments, you should…
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 Includes information from the withdrawn A/E guidance.
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.
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.
This applies to partners in partnerships which have adopted simplified expenses for Income Tax purposes.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
Your pay - your payslip, performance-related pay, deductions and how to work out your weekly pay
Guidance for creditors – for example, utility suppliers and landlords – on how the deductions from benefit scheme works.
Income Tax deducted from pay by industry shows the industry distribution of PAYE (Pay As You Earn) tax deducted from pay by tax year.
Guidance for new creditors, for example, utility suppliers and landlords, on how to apply for deductions from a claimant's ESA, JSA, Income Support and Pension Credit.
How to calculate the average hourly rate, and the number of hours worked over a specific period so that you pay the correct wage; includes example calculations.
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 calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
This tax information and impact note ends the requirement for tax to be deducted from interest distributions made by certain investment schemes.
A new 130% first-year capital allowance for qualifying plant and machinery assets; and a 50% first-year allowance for qualifying special rate assets.
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