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Find out more information on deductions for employee costs or expenses.

• Updated: 30 December 2019

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

Direct Earnings Attachment (DEA) and deducting any money an employee owes the Department for Work and Pensions (DWP) from their pay

• Overview

  As an employer you may be asked to deduct benefit overpayments an employee…

• How it works

  The Department for Work and Pensions (DWP) will write to you if you need…

• Calculating DEA

  To calculate the deductions from your employee’s pay you’ll have to: work…

• What counts as earnings

  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 Includes information from the withdrawn A/E guidance.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.

This tax information and impact note ends the requirement for tax to be deducted from interest distributions made by certain investment schemes.

• Updated: 5 December 2016

A new 130% first-year capital allowance for qualifying plant and machinery assets; and a 50% first-year allowance for qualifying special rate assets.

• Updated: 5 March 2021

• Updated: 19 June 2020

• Updated: 27 April 2018

How to work out the balancing charge when you dispose of or sell plant or machinery after claiming allowances for them.

• Updated: 24 July 2023