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This Tax Information and Impact Note is about technical issues concerning the operation of the Disregard Regulations, in connection with the elections that companies can make under these regulations.

• Updated: 23 December 2014

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 Includes information from the withdrawn A/E guidance.

• When you have to deduct from pay

  You have to make deductions from your employee’s wages if a court orders…

• Getting an order

  You and your employee will each get an ‘attachment of earnings order’…

• Deductions for a priority order

  Priority orders are used for unpaid maintenance or fines. Calculate your…

• Deductions for a non-priority order

  Non-priority orders are used for debts from a county court judgment (CCJ).…

• What counts as earnings

  You can only make a deduction from the following earnings: wages, fees,…

• Making payments

  The order that you get for the employee will tell you whether you have to…

• Change of circumstances

  Write to the Centralised Attachment of Earning Payments (CAPS) office…

Why tax credits go up, down or stop - changes to your family or work life you need to report such as a change of address.

Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.

• Updated: 23 October 2025

• Updated: 11 March 2016

• Updated: 17 April 2023

• Updated: 19 December 2025

Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.

• Updated: 16 December 2025

• Updated: 4 October 2021

Latest Gross Domestic Product (GDP) deflators.

• Updated: 6 January 2026