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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE RTI: IT systems: BROCS

From April 2013, the Enterprise Tax Management Platform (ETMP) replaced BROCS to become HMRC’s principal accounting system. ETMP contains for all employers details of the charges created from their RTI submissions, payments and so on. For:

  • employers joining RTI in 2012-13, accounting records up to and including 2011-12 remain on BROCS
  • all other employers, records up to the end of 2012-13 remain on BROCS.

New PAYE schemes from 2013-14 will still have a BROCS record created in order to maintain designatory links within Frameworks but all accounting will take place on ETMP.

Cutover to ETMP

For employers who joined ETMP before April 2013, the cutover to ETMP was triggered by the submission of their first FPS. Any payments held on BROCS for the year of joining then cut over to the ETMP record and the BROCS year was ‘Cancelled’.

An interface between Receipts Clearing System (RCS) and ETMP was introduced for 2013-14 and subsequent years, which allows payments to be allocated direct to an employer’s ETMP record rather than sending them via BROCS.