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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Summary warrant: Competing earnings arrestments

Generally only one earnings arrestment may be operated against a debtor’s earningsat any one time. If the employer is served with more than one earnings arrestment schedulehe will operate the earnings arrestment schedule he received first.

However if the employer cannot be sure of which earnings arrestment schedule he receivedfirst he will choose any one of these and start deducting the net earnings from thedefender and send payment to the creditor that he has chosen.