CTA016 – 0211 – B.M.G. pae oicuelgsaiecagsefciefo s pi 2007 April 1st from effective changes legislative include to Updated ANNSORDERS EARNINGS UDNENOTES GUIDANCE TAHETOF ATTACHMENT STATUTORY & INFORMATION ONI TAX COUNCIL CTB016 – 0211 – B.M.G. h eti ntervreo the of reverse the itself. on Order is Attachment in to text referred C the which B A 4 Tables Schedule includes that note Please MOTN NOTICE IMPORTANT CTC016 – 0211 – B.M.G. h eiu ferig aal ne h mlyetatrddcinb h mlyrof- employer the by deduction after employment Earnings the Net under payable of earnings definition of The the residue of Earnings. The back Net the from on deduct is;- tables to purpose The this much possible. for how as out soon as set deductions Order making start must do You must an Employer the issue in What to debtor is 3. the which has of believe they one who powers, person of any number employ. against their a Order Council Earnings the of a Attachment gives request Order can Council. Hearing, Council Liability the Court the to A the Order then at Liability date, proved a to their is issue up on non-payment will get If Court instalments to the Court. miss Magistrates’ fails who the person from people the Summons to If Reminders Bills. Tax Tax Council Council issues Council obtained The was Order civilised the and Why effective 2. an be to Orders debts. Attachment work recovering additional consider of places they way Orders but these and Court Employers, with the complying on of that receive. authority recognises may the you Government with Orders The made Attachment is other it any you Council, as the weight what the by equal understand made carries to document, you is help Order legal to the a are Whilst notes is these and Order law Earnings do. by to out of have set is Attachment it of Tax wording Council enclosed The Introduction 1. (d) (c) (b) (a) eoetemkn fteatcmn ferig re ocre ean nforce, in remains order. that concerned made with order accordance 1989 in earnings deducted of be Regulations attachment to required the Enforcement) amount of any and making the (Administration before Charges Community such of benefits. other dependants or further or any relatives without or widows, with whether the or representative retirement their personal on the effect has to instrument the (ii) whom to respect with enactment, sum- persons lump any the or namely to annuities of scheme, payment superannuation the (i) for a providing instrument of other purposes or deed the rules, for debtor, the and 1992; Act Benefits ONI A TAHETO ANNSORDERS EARNINGS OF ATTACHMENT TAX COUNCIL noetax; income mut eutbeudrayeatet ri usac farqeti rtn by writing in request a of pursuance in or enactment, any under deductible amounts hr nodrudrrglto 2(aigo taheto annsodr fthe of order) earnings of attachment of (making 32 regulation under order an Where rmr ls otiuin ne at1o h oilScrt otiuin and Contributions Security Social the of 1 Part under contributions 1 Class primary esn fsc rotherwise, or such or of age, persons earlier some at incapacitated becoming on or age specified a at UDNEFREMPLOYERS FOR GUIDANCE CTD016 – 0211 – B.M.G. h a asta h oni utsn o aiu xrcsfo h law the from extracts various following you the on send are must these Orders, Council Earnings of the Attachment pages. that Tax Order. Council the says on concerning given law number the ring The please help, more any require you If if writing help in More you 8. notify payment must but if order even an withdraw paid, discretion, fully does. its it at been can, has Council The debt the when means. you other notify by occurs must Council The do must Council the What of days 7. 14 within Employment, his changes he if Council so. the very doing tell are must employee procedures Your do must and Employee priority your What advice. the for 6. Council – the telephone notes to free these feel please following force so outstanding complicated tables in Attachments Order the already are Attachment Consult there or an if do you, have to for What in they work comes 5. aware someone not if does are Council the debtor you tell this to and obliged if them. against also employ days are your 14 You you. within to for Council work to the ceases tell must You Notifications 4. o aetergtt d 10 oec euto n orti htaon towards amount Account that retain the to and deduction quote each to Please £1.00 19 costs. add administrative occurred. to the your right by the deduction(s) have Council, the You the the out to order. which the working paid on advance in number of be Reference in then purposes payment that must not concerned. the period following is deducted the for that for sums pay at paid, week the The weeks is of part single three similar as pay or treated a it be you ‘Bonus’ if must if as a as and i.e. it if week treat concerned However, should period each deduction. you each Pay, treat the for Holiday on separately as once, such paid date, advance, been to in had deducted made is and total payment Order, the Where the with of back together the deductions on advice. pay tables those employee’s the detail with must accordance in you be must deductions The * hn o o orassac *** assistance your for you Thank *** th ftemonth the of CTE016 – 0211 – B.M.G. AEO Tax Council upr c 91 nti otx nnpirt re’i nodrmd no fe 1 after or or debt on judgement a an made of order payment the under an of is respect Child in order. payments the order’ part administration of ‘non-priority an in 31(2) under or or a section payments wholly context or either 1971 made debt this Act 1993 In April Earnings judgement 1991. of Attachment Act the a Support in under order or of other wholly any either Act payment (2): 1971 ‘non-priority Note the the a under context 1993 of this April Earnings In 1 of respect 1991. after order. Attachment Act administration or the Support in on under Child made order the part order other of an any 31(2) is and section order’ AEOs, or or 1971 AEO Act Tax Council the (1): Note 93 3. 31. post made are concerned orders all where AEOs between Priorities nepoe hl o elwt nnpirt re’utlh a el with dealt has he until order’ ‘non-priority a with deal not shall employer an nepoe hl o elwt nnpirt re’utlh a el with dealt has he until order’ ‘non-priority a with deal not shall employer an a AEO Tax Council and DEO Support Child and AEO Act 1971 and DEO Support Child and AEO Act 1971 and AEO Tax Council and pligi orsdeo earnings of residue to it received applying when AEO CT process earnings of residue to order later applying order, date in AEOs apply (2)) note see (but earnings of residue to order later applying order, date in AEOs apply earnings of residue to order later applying order, date in AEOs apply (1)) note see (but earnings of residue to order later applying order, date in AEOs apply earnings of residue to order later applying order, date in AEOs apply cinfremployer for Action e ann sdfndi regulation in defined as earning net 1992/1989) (SI Regulations Enforcement) and (Collection Support Child of 24 regulation 1993/775) SI by 1992/438 inserted SI (as into Regulations E & A Charge Community of 37A(3) regulation 1992/3008) SI by substituted as 1992/613, (SI Regulations Enforcement) and (Administration Tax Council of 42(2) regulation 1992/3008) SI by substituted as 1992/613, (SI Regulations Enforcement) and (Administration Tax Council of 42(2) regulation 1992/3008) SI by substituted as 1992/613, (SI Regulations Enforcement) and (Administration Tax Council of 42(1) regulation 2o I19/1,a mne ySI by amended 1993/773 as 1992/613, SI of 32 eeatregulations: Relevant CTG016 – 0211 – B.M.G. 2-()I hsPart- this In (1) 32.- VI Part of application and Interpretation nterig”i eaint nepomn en h eiu ferig aal ne h employment the under payable earnings of residue the means of- employer employment the an by to deduction after and relation 34; in regulation earnings” under “net order an means Income order” from “liability (Deductions Tax 1993; Council the Regulations means Support) Regulations” Support Income “the such- as treated be not shall they earnings, as treated be otherwise would following the as far so in but, person- been a has to payable order sums liability means a whom “earnings” 50; made; against person regulation a under regulation means order under an “debtor” order means an order” means “charging regulation order” 37; under earnings order of an “attachment means 44; order” allowances of “attachment c 84c6.Tedfnto f“ihn ot nscin30wsaeddb h ecatSipn c 90(c.36). 1970 Act Shipping Merchant the by amended was 370 section in boat” “fishing of 1992. definition Act The Finance c.60. Government 1894 Local the of (c) 116(1) c.4. 1992 section in served.”. definition is (b) the notice See the Act which Government (a) at time Local or the on day of the 233(2) to reference- case, section a other in is any include issued, in described is paid manner (b) notice been a the which not in at time served has or is which on day notice and the the to payable if Part become this in (a) has reference Any which sum (5) authority a billing to a Part to this payable the in become has in References which used (4) sum expressions a above of recovery (1) the the paragraph for in of apply 53 “earnings” order) to of 33 earnings definition Regulations the of (3) of order” attachment that (v) with of accordance sub-paragraph in In (making deducted be of force, (2) to 32 making in required the remains amount regulation before concerned any made order (d) under earnings 1989 of Regulations attachment order Enforcement) the and an (Administration Charges where Community and “; E UAIN 2AD3 O4 F N CEUE4T,THE SCHEDULE TO, AND OF, 4 42 REGULATIONS TO 37 AND 32 i oteproswt epc owo h ntuethsefc nterrtrmn taseiidage specified a at retirement their on effect has instrument the whom to for respect debtor, with persons the the by to writing Act in Benefits request and a (i) of Contributions pursuance Security in Social or the enactment, any of under 1 deductible Part amounts under (c) contributions 1 Class primary tax; income (b) a (a) of seaman a as him to payable wages than other seamen, a as person a and to disability; payable or disablement wages territory of respect a in forces; of Acts(a); payable Majesty’s Security (v) allowances Her or Social of Ireland member the a Northern under (iv) as payable of debtor benefit the Government to or other the allowances payable allowances of or or department pay pay (iii) public overtime any by commission, (ii) payable bonus, sums fees, any (i) pay, (including sick statutory salary of way or by wages of (b) way by (a) ceue5adtedfnto f“emn nscin72wsaeddb aarp fshdl ota Act. that to 3 schedule of 4 paragraph by amended was 742 section in “seaman” of definition the and 5 Schedule which at time or on day the to address, proper person’s a or to, posted, or post by left so sent is or which it at, of left part being other by the 1972 and and payable (joint become has 54 which regulation sum larger persons of a which provisions of paid. for part the been sum forming has to a sum a subject to to relation is references in Part application that their under but liable paid; liability). been severally several not and has jointly which are and Act. V that Part in as under meanings same the have 1894(c) Act Shipping Merchant their on persons such of dependants or relatives widows, the or representatives personal the to (ii) et rohrie hte iho ihu n ute rohrbenefits. other or further any without or with whether otherwise, or death or age, earlier some at incapacitated instrument becoming other on sum- or or lump deed or rules, annuities enactment, of any payment namely the scheme, for superannuation providing a of purposes the and 1992(b) boat; fishing [3]; 2002 Act Credits Tax the of meaning the (within credit tax a (iiia) Kingdom; United the outside or service); of contract a under payable or salary or wages to addition in payable emoluments ENFORCEMENT) REGULATIONS 1992 COUNCIL (ADMINISTRATION TAX AND CTH016 – 0211 – B.M.G. 8-()Sbett aarps()ad() h u ob eutdb nepoe ne n taheto earnings of attachment and under employer an by deducted be to sum the (3), and (2) paragraphs to Subject (1) 38.- order earnings of attachment under Deduction authority the individual, an is made was it whom against debtor the and made been has liability a Where (1) 37.- order earnings of attachment of Making 4 ujc oprgah 5 n 6,weetedbo’ annsfo h mlyraepybea regular at payable are employer the from earnings debtor’s the where (6), and (5) paragraphs pay to of Subject advance (4) earlier an of reason by reduced is pay-day any on debtor the to payable amount the Where (3) advance an includes pay-day any on debtor the to paid be to amount the and applies (1) paragraph Where (2) orders of number the that be would effect the if authority an by in regulation debtor this the under have made to be authority may the order to No appears (4) who person a on order the of copy a serve may authority The (3) regulation- this under order An (2) nevl te hna nevl owihprgah()apis h u ob eutdo n pay-day any on deducted be to sum the applies, in (1) defined paragraph amount which by- the the at to purpose, be arrived intervals any be (1), at for shall paragraph employer than of his other purposes by intervals the him for to made deduction. shall, the loan day of a that amount of the on debtor less debtor 32(1) the the regulation by of repayment earning the net of reason by or amount the of aggregate the be shall pay-day that on and- (1) deducted paragraph be under to deducted be sum to the fall otherwise pay, would future which of respect in be- shall pay-day any on order two. exceeded question in debtor the to relation in authority that by comply made shall force in employment being his time in the debtor for the has who served so is it whom on it. person with a and employment: his liability the which of respect secure in to amount regulation the this of under part order forms an or make is (4), which paragraph sum made. to outstanding was order any subject of may, payment order the the for applied which ii acltn h u hc qasteaporaepretg o ecnae)o h oinlnet notional the of percentages) (or percentage appropriate the is equals number which whole the sum (if the A calculating Table of (iii) payable 2 column earnings in net specified the percentages dividing or percentage by the earnings ascertaining net weeks of monthly (ii) number or whole weekly a his of be appropriate intervals would regular the what at calculated to payable are equal employer (i) the sum from a earnings his monthly, where payable (c) are employer the from earnings his appropriate the where to equal (b) sum a weekly, payable are employer the from earnings debtor’s the where (a) relates it which to amount whole and the 3; or Schedule 41(2) in) regulation specified under matters the discharged contain until accordingly force (and in in remain specified shall form the (b) in be shall (a) c acltn h u hc qasteaporaepretg o ecnae)o h oinldaily notional the of percentages) (or percentage appropriate the equals which opposite 4 sum Schedule the the in calculating by C Table him (c) of to 2 payable column earnings in net specified the percentages or dividing percentage by the earnings ascertaining net daily (b) his be would what calculating (a) proportion. that to equal amount an been had and days day; those those of of each each on on debtor paid the had of advanced earnings amount sums net the the the of pay-day, proportion equal one (ii) an than more on (i) paid been which have sum otherwise the would pay-day, advanced single amount a the on where paid (b) been have otherwise would advanced amount the where (a) annsfrayo hs ek rmnh n utpyn htsmb h hl ubro weeks of number whole the by sum that multiplying and months column or in weeks and band those fall, the (i) of opposite paragraph 4 any under Schedule for calculated in earnings earnings months) net of notional is the may number which within whole case Table the the that (if as of B months, 1 Table or of weeks or (of weeks) of number whole that by pay-day the on the employer be), the purpose by fall; him this earnings to net for that the which by- in at within and B arrived Table Table sum that pay-day; the of of 1 months, 2 that or column column in on in band the the specified in payable to percentages) purpose A relation otherwise (or in fall; Table percentage this 4 earnings earnings Schedule net the of for the is net which 2 percentage within and the column appropriate Table that pay-day; in of of 1 that specified percentage column in percentages) on band the (or payable to percentage relation otherwise in the 4 earnings Schedule is net percentage the appropriate of percentage otherwise). or earnings of attachment by (whether paid been has h adi oun1o htTbewti hc h oinlnterig acltdudrsub- interval. the under in calculated days of earnings number the net by notional sum that the multiplying which and earnings within net Table that of and 1 fall, (a) column paragraph in interval, the band in the days of number the by pay-day the on employer amount the (1) paragraph if with accordance (1) in pay-days paragraph relevant the of with each on accordance deducted or if- day; been in that have on would pay-day which earnings net that of amount on the been deducted not had been advanced have would appropriate. as months, or CTI016 – 0211 – B.M.G. 9-()A mlyrwoddcsadpy mut ne natcmn ferig re a,o ahoccasion each on may, order earnings of attachment an under amounts pays served and deducts others who & employer employers An of (1) duties 39.- & powers ancillary orders: earnings of Attachment 3 oiiainudrprgah()ms egvna h ieta h a ttmn ie yteemployer the by given statement pay the that time the at given be must (2) paragraph under notification A (3) accordance in shall, order earnings of attachment an under amounts pays and deducts who employer An (2) and pay-day, one on intervals regular at employer the by debtor at the payable to earnings payable both earnings are employer there the (10)Where by debtor the to payable are there pay-day same the on Where (9) irregular at payable are employer the from earnings debtor’s paragraph the to where relation (10), in and applies (9) it paragraphs as to above Subject (a)(ii) (8) sub-paragraph to relation in apply (1). shall (3) paragraph and regular at payments of series more or 2 by employer the by debtor a (1). paragraph to to payable relation in are applies it earnings as Where (4) paragraph (7) to relation in applies (3) Paragraph (6) the to paid be to amount the and (4), paragraph in mentioned as payable are earning debtor’s the Where (5) otedbo etatraddcinhsbe aei ogvn ri osc ttmnsaeuulyissued usually are statements such made. no been if has or deduction given, a so after is practicable made as been soon has as deduction employer, a the after by next debtor the to of- writing in his debtor the towards notify pound (3), one paragraph of with sum the earnings debtor’s the from deduct also deduction, costs. a administrative such makes he so that are be intervals to irregular day. sum at the on the payable him pay-day, are to different payable which earnings a earnings net be on the the of intervals which shall cent. irregular on per earnings at 20 pay-days be him the the shall to of payable all employer each the regulation on be by to deducted this payable sum of are the earnings at provisions interval. arriving regular foregoing of the purpose at the payable the earnings under for as treated pay-day intervals, and irregular aggregated the at on payable earnings deducted and intervals regular by- at arrived be shall pay-day any on deducted be to sums the intervals, intervals- debtor’s the the where- with of accordance D amount in + the C calculated pay, be future shall paragraph of A+B that respect of in (a) advanced sub-paragraph formula- amount under an earnings net includes notional pay-day any on debtor i o h ups farvn ttesmt eddce,wihvro aarps() 2,() 4,(5) (4), (3), (2), (1), paragraphs of whichever deducted, be to sum the at arriving of lengths- different purpose of the are for intervals the of (i) all or some if (a) payable. been have would advanced D C B A b h oa muto h us(nldn usddce ne aarp 1)ta ilfl ob so be to fall will that (1)) paragraph the under under deducted deducted sums (including (1)) sums paragraph the under of deducted amount sums total (including the sums (b) the of amount total the (a) net daily the of percentages) (or 4 percentage the Schedule to appropriate of respect the C with equals Table him which of to sum 2 employer the column the calculating in by (c) specified payable percentages) be (or to or percentage earning him, to the first employer the the by ascertaining the by him payable (b) are to last were payable earnings earnings earnings the since net days if of the number dividing the (ii) by by earnings net (i) daily his be would what calculating (a) is (6) and (5) (4), (3), (2), (1), per paragraphs 20 of be whichever length, shall same deducted the be of to are sum intervals the the of series, all other if every (b) in payable earnings the to relation in (ii) and steaon fnterig aal ohmo htpydy(xlsv fteaon advanced); amount the of (exclusive pay-day that on him to payable earnings net of amount the is stenme fdy ntepro o hc h muto e annsi aal;and payable; is earnings net of amount the which for period the in days of number the is advanced; amount the is stenme fdy ntepro o hc,btfrteareett a navne h amount the advance, in pay to agreement the for but which, for period the in days of number the is n 6 saporaesalapyt h eiswt h hretitra o,i hr smr hnone than more is there if (or, interval shortest the with series the to apply shall appropriate is (6) and eutdatrta time. that after deducted or notification; the of time the to up order the of purposes the for divisor the of that as number (a). same sub-paragraph the under in by calculated mentioned sum earnings calculation that net multiplying notional and the earnings which within Table that of and fall; 1 (a) column sub-paragraph employment; in the band began the he opposite since days of number the by question, in employment pay-day- the on employer shall (a)(ii) sub-paragraph and choose may employer the of series. as cent. other series per every such 20 to paid, apply to also apply is shall advanced; advanced appropriate amount amount the an and pay-day earnings any net on the where of or, aggregate earnings the net the choose), of may cent. employer the as series those of one such interval, shortest the with series CTJ016 – 0211 – B.M.G. 1-()Weetewoeaon owiha taheto annsodrrltshsbe ad(hte by (whether paid been has relates order earnings of attachment an which to amount whole the authority Where of (1) duties and 41.- powers ancillary orders: earnings of Attachment made been has order the whom of respect in debtor the force, in is order earnings of attachment an While (1) debtors 40.- of duties orders: earnings of Attachment 2-()Weea mlyrwud u o hsprgah eolgdt aeddcin naypydyunder pay-day any on deductions make to obliged be paragraph, this for but would, employer an Where (1) 42.- orders between as Priority 2 oiiainudrprgah()ms egvnwti 4dy ftedyo hc h etrlae or leaves debtor the which on day the of days 14 within given be must (1) paragraph under notification A (2) c aarp fShdl a mne yteSca euiy(osqeta rvsos c 95(c.18). 1975 Act Provisions) (Consequential Security Social the by amended was 3 Schedule of 3 Paragraph (c) c.48. 1991 section (b) or c.32. 1971 1971 Act (a) Earnings of Attachment the under payment order the an of means respect order” in “deduction part regulation in this or In wholly (4) either made order deduction a with one deal with not comply shall to employer obliged An be paragraph, (3) this for but would, employer an where (3), paragraph to Subject (2) it 37(3), regulation with accordance in order earnings of attachment an of the copy on a or serves account authority own an it’s If on may, (3) made was order earnings of attachment an which by authority The (2) became debtor the which on day the of days 14 within given and be employer must debtor’s (6) the paragraph becomes under who notification person A order any (7) the force, of in copy is the which order on earnings day of the attachment of days an 14 While within with given (6) accordance be in must (4) shall, paragraph served under been notification has A order earnings (5) of attachment an of copy a whom on person A (4) hl oiyi rtn h uhrt hc aei fec cainwe elae nepomn or employment an leaves he shall re-employed) when or occasion employed so each becomes of- of he statement where it a case notification made a the (in which in and include authority re-employed, the or the and employed writing force becomes in in notify is shall order the that knows latter. first the person is whichever the made, which was on it that which day by writing the authority in the of authority of that or identity notify employee shall person’s made the was it authority what by employer. and be). debtor’s force may the in case is is the he order (as employment the his that in knows be against to debtor ceased employment. debtor the his the have in or not be him to does on ceases served he subsequently was if debtor order the or the employment made his which in authority made the was it writing whom in notify (5), paragraph ceue2 aarp 3 h oilScrt esosAt17 c6) ceue5adteWgsAt18 (c.48). 1986 Act Wages the and 5 Schedule (c.60). 1975 Act Pensions 4. Security paragraph Social 4, the Schedule 43, paragraph 2, Schedule 1991. Act Support of Child attachment the of the orders) with earnings dealt from has (deductions he 31(2) until order. order deduction other administration any an and under orders orders payments or the order or (1). with earnings paragraph debt deal under judgement shall as a manner he like of order, in deduction made more were they or which one on with dates and respective the order to earnings according of attachment more of shall- he order, one than more debtor. the on order the of the copy have of a to serve it attachment also to so) the appears done who order. discharging previously the person has order of any it copy to (unless an a fact shall with that make served of been debtor, notice has give the who shall and of it employment so employer his does in an it debtor copy if a or to and with fact order; debtor served earnings the been the has of of who notice and application give employment shall his in made debtor was the it have which to order. by it the to authority of appears the who otherwise), person or any earnings of attachment is he which on day the later) (if made. been or has be), order may the case that the authority (as the by employment informed the recommences) (or commences a i annsad(ofra ei be xetderig rmteepomn concerned, employment the from earnings expected able) is he as far (so and earnings his (a) b elwt n ae re si h annst hc trltswr h eiu ftedebtor’s the of residue the were relates it which to earnings later the any if as disregarding order made, later were any they with which deal on date (b) respective the to according orders with deal (a) any). (if employment the in earnings” number “net and identity of or employer, definition work the the his of in (d) address mentioned and is name as and the scheme Contributions (c) superannuation Security a Social such the of of purposes 1 the Part for under contributions (iii) 1 Class earnings- primary such of from respect tax; deductions in income expected of able) respect (ii) is in he as far (i) (so and deductions the (b) annsatrtemkn fayddcint opywt n ale order. earlier any with comply to deduction any of making the after and earnings with; dealt been has one earlier an until order 32(1) regulation in 1992; Act Benefits