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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Enforcement action: county court proceedings: attachment of earnings orders (AEOs): judgment debtor leaves employment when an AEO is in force

Where the judgment debtor changes employment (or becomes unemployed), the AEO remains in force but is ineffective until it is redirected to a new employer.

The court will notify you if it has no information about the new employment and cannot redirect the order.

You should make enquiries of Customer Ops, the judgment debtor and any other appropriate sources as necessary.

If you find details of a new employer, ask the court to redirect the AEO.

If you cannot obtain any information about a new employer from Customer Ops, the judgment debtor or any other source, enforce the judgment by other means but do not ask the court to discharge the AEO so that it can be reactivated later if appropriate.