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Attachment Orders A guide for employers

Attachment OrdersA guide for employersHer Majesty s Courts Servicein association withCourt Service Northern Ireland Scottish GovernmentDepartment for Work and PensionsDepartment for Communities and Local GovernmentHM Revenue and CustomsWelsh Assembly Governmentand the Local Government AssociationAugust 2008 Highly Commended at the Institute of Payroll Professional s 2007 awards ceremonyContentsAcknowledgements Foreword by Dave Foley Foreword by Karen Thomson, Norman Green and Geoff Castle 1 Using this guide 12 Attachment of Earnings 5 Maintenance, Fines (pre 5 April 2004), Civil Debts (England and Wales) 5 Fines deductions by fixed tables (post 5 April 2004) (England and Wales) 21 Council Tax (England and Wales) 31 Attachment of Earnings (Northern Ireland) 473 Arrestment of Earnings (Scotland) 534 Deduction from Earnings: Child Support 715 HMRC Student Loans 916 Miscellaneous (Income Payment Orders , Income Support Deduction Notices and Salary Sacrifice) 937 Priority of Orders 99 Appendices 107 Glossary 115 Acronyms 119 AcknowledgementsWe would like to thank the following people for their assistance in revising this handbook :British Computer SocietyNorman GreenCourts Service North

the changes made by the Courts Act 2003, the Bankruptcy and Diligence etc - [Scotland] Act 2007 and fines deductions by fixed tables. The handbook also covers new topics such as Salary Sacrifice, Income Payment Orders and Income Support Deduction Notices.

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