DMBM667670 - Enforcement action: county court proceedings: attachment of earnings orders (AEOs): Armed Forces personnel - deductions from pay

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

General
Service authority 

General

Although courts cannot make an AEO against the pay or allowances of a member of the Armed Forces, arrangements can be made for compulsory deductions from pay through the Defence Council, whether the judgment debtor is stationed in the UK or not, under

  • Section 151A Army Act 1955
  • Section 151A Air Force Act 1955 or
  • Section 128E Naval Discipline Act 1957.

In suitable cases, you must first write to the judgment debtor requesting payment in the terms of the judgment. If payment cannot be made, invite proposals for settlement supported by a statement of means.

Where you are able to agree an instalment arrangement, ask the judgment debtor to send payments direct to you or approach their paying officer to arrange for voluntary deductions from service pay to be made and sent to you.

Where the judgment debtor does not reply or fails to make payments send a further letter warning that if payment is not made, you will approach the Service authorities for compulsory deductions from pay.

Where the failure continues, obtain a certificate of the judgment or order from the court. You should then send it, with a letter, to the appropriate service authority (see below)

  • including full details of the judgment debtor's rank and service number
  • indicating that you have made unsuccessful efforts to persuade the judgment debtor to comply with the court judgment or order
  • requesting that an order be made under the provisions of the appropriate Act for deductions from pay (your letter should specify the applicable Act)
  • giving the name and address of the HMRC office (and the reference / claim number) to which payment(s), made payable to HMRC, should be sent.

If you do not receive a payment within three months, check with the court office to see if a payment has been received there and if not, write to the appropriate service address below enquiring why payment has not been made.

Top of page

Service authority

Service

Address

Army (officers - quote reference 93A)

The Ministry of Defence (Army)
SAA Mail Point 460
APC Kentigern House
65 Brown Street
Glasgow
G2 8EX

Army (regular other ranks - quote reference 93)

The Ministry of Defence (Army)
PPPA Mail Point 465
APC Kentigern House
65 Brown Street
Glasgow
G2 8EX

Royal Air Force

(for officers quote reference 5/1)

(for airmen quote reference 5/3)

The Ministry of Defence (RAF)
EDS AFPPA AIS 22A1
RAF Pay Support Centre
Room 13
Building 250
RAF Innsworth
Gloucester
GL3 1EZ

Royal Navy and Royal Marines personnel (quote reference 1)

The Ministry of Defence (Navy)
NPP(ACS) 2D
Room 023
Centurion Building
Grange Road
Gosport
Hants
PO13 3XA