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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: introduction to PAYE: IT systems

A wide range of HMRC IT systems administer PAYE.

BROCS (Business Review of Collection Service)

Up to the end of the 2012-13 tax year, BROCS was the PAYE accounting system for each employer and subcontractor. It:

  • maintains a record of payments, underpayments, overpayments, remissions and annual returns - received or outstanding
  • calculates and raises interest and surcharges
  • issues reminder DN1
  • transfers unpaid debts to IDMS for PAYE, NIC Class 1 and 1A, surcharges and related interest as well as outstanding returns.

Each employer has a BROCS record with its own unique reference (Accounts Office reference) in the format - 123PA123456.

From 15 October 2012, the accounting records for RTI employers were transferred from BROCS to ETMP for those employers joining RTI in 2012-13.

From 5 November 2012, all customers registering as new employers joined RTI and their PAYE/NIC accounting records are dealt with through ETMP.

All remaining employers, whether or not they have joined RTI, have moved from BROCS to ETMP from April 2013.

BROCS does not hold details of PAYE late-payment penalties or Regulation 80 determinations. These are accounted for on the SAFE system.

All pre-RTI accounting records will remain on BROCS. BROCS Helpcards are available on the DMB Guidance Gateway.

Enterprise Tax Management Platform (ETMP)

ETMP is the name given to the latest development of the SAP SAFE (Strategic Accounting Framework Environment). In addition to the Automated Miscellaneous Charges (AMC) account which acts as the accounting system for certain PAYE charges that were not recorded on BROCS; for example, penalties and compliance debts. ETMP replaced BROCS as the PAYE accounting record.

IDMS (Integrated Debt Management System)

IDMS is DMB’s prime debt management system which receives:

  • from BROCS and ETMP, unpaid debts and outstanding returns
  • from SAFE, unpaid penalties.

IDMS is not an accounting system but receives daily updates from BROCS and SAFE of payments, amendments and returns received.

IDMS operates to business rules deciding if and when to issue automated reminders and when to move work to worklists for the attention of DMB staff.

See the IDMSUG for further information.

EBS (Employer Business Service)

EBS provides specific information on the employer’s PAYE scheme in relation to the employees and to the employer - such as full details of any end of year return and the trade and scheme details. EBS does not hold details of payments, underpayments etc but anyone with EBS access can view these on BROCS using the employer’s reference.

ChRIS (Channel Routing Interface Service)

ChRIS replaced ERIC (External Routing Interface Component) in 2011, and supports the filing of employer annual returns electronically and in parts. It records return receipt details, captures end-of-year details and also deleted end-of-year return details. It will also record whether the return is complete or received in parts, and the method of submission used.

Only PAYE return information is passed to ChRIS.

The consolidation area stores the number of parts that have been submitted until the full return is received. The full return details are then passed to EBS.

The tracking tool records the incoming annual return and its progress as it passes through the end-of-year process.

COP (Computerisation of PAYE)

COP holds records for employees and supports non-DMB staff working on PAYE. The system is broadly divided into the following main areas of work:

  • tax coding
  • End of Year (EOY) Return work - including posting & matching of P14’s; informal calculations and repayments (non-SA taxpayers)
  • movements - individual; bulk scheme transfers & Area Management
  • tracing.

ECS (Employer Compliance System)

All PAYE penalties are raised on ECS and are sent to SAFE and if unpaid, onto IDMS.

Penalties are not shown on BROCS.

FBI E Filestore

Allows you to view any P35 and P14s submitted by paper, magnetic media or online after it has been processed through ChRIS.

National Insurance and PAYE Service (NPS)

This is a single national computer system introduced in July 2009 and brings together the National Insurance Recording System (NIRS) and the Computerisation of PAYE (COP).

It shows one single record of a customer’s PAYE pay and tax details no matter how many employments or pensions they have.

OAS (Overpayments and Accounting Summary)

Any payments which are not identified as being appropriate to a particular employer’s reference, are transferred to OAS for review and allocation. In addition, the system handles payments being re-allocated between heads of duties and payments being put to permanent overpayments.

SAFE (Strategic Accounting Framework Environment)

SAFE is the accounting system for certain PAYE charges not recorded on BROCS, for example PAYE penalties, Regulation 80 determinations and maintains a record of charges, payments, remissions and amounts outstanding. Charges may be raised direct on SAFE or on other systems - penalties on ECS. SAFE will issue demands for non-penalty charges but none for penalty charges before sending outstanding debts to IDMS (see DMBM570200).

ERIC (External Routing Interface Component)

ERIC deals with all employers’ annual returns regardless of how they are submitted. ERIC will

  • hold part returns in it’s consolidation area, until all the expected parts have been received and the return is complete.
  • apply quality standard checks to returns and then
  • pass the information from the return to EBS and BROCS, or

send the return back to the submitter if it fails the quality checks.

ERSS (Electronic Return Storage System)

ERSS is the initial point of receipt within HMRC for all employers’ online returns and will

  • apply quality checks to part and complete returns
  • send back any returns (or parts) that fail

send on to ERIC those returns (or parts) that pass.

CIS (Construction Industry Scheme)

The new CIS computer system, introduced in 2007-08 allows contractors and subcontractors to access their records. It can also be used to

  • authenticate CIS customers to ensure they are who they say they are
  • verify subcontractors to find out the appropriate rates of tax deduction
  • correct any errors on the monthly return
  • issue pre-populated returns
  • view customer records
  • log and capture returns
  • amend CIS customer details.

The New CIS computer system holds details of

  • contractor designatory details
  • contractor return details
  • sub contractor designatory details
  • verification details
  • agent details and Contact History.