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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 Includes information from the withdrawn A/E guidance.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…
Find out information for when tax has not been deducted from remuneration paid to company directors.
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.
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
Income Tax deducted from pay by industry shows the industry distribution of PAYE (Pay As You Earn) tax deducted from pay by tax year.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
How to work out the balancing charge when you dispose of or sell plant or machinery after claiming allowances for them.
Apply for a repayment of tax on your savings interest using form R40 if you do not complete a Self Assessment tax return.
Calculate the deemed employment payment for private sector engagements where the off-payroll working rules (often known as IR35) apply.
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.
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
Your pay - your payslip, performance-related pay, deductions and how to work out your weekly pay
This tax information and impact note ends the requirement for tax to be deducted from interest distributions made by certain investment schemes.
Guidance for creditors – for example, utility suppliers and landlords – on how the deductions from benefit scheme works.
Find guidance on making employees' student loan and postgraduate loan deductions in different circumstances.
Don’t include personal or financial information like your National Insurance number or credit card details.
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