The payments address in the Direct Earnings Attachment (DEA) guides and form have been updated.
The employers’ guide to DEAs provides information about how to implement a DEA if the Department for Work and Pensions requests that you deduct money an employee owes from their pay.
The guide explains:
• how to operate and make payments for a Direct Earnings Attachment• what your legal responsibilities are
Find out more in HMRC’s guide make debt deductions from an employee’s pay.