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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: PAYE: introduction to PAYE: interest: automatic BROCS interest

BROCS will calculate interest

  • on underpayment demands issued after 19 April if the interest calculated is over £1
  • when a late payment clears an underpayment
  • on payments made late but before P35 and CIS returns (where appropriate) are processed onto BROCS. Once the returns are processed and the scheme balances, BROCS will raise an interest charge.

If the interest charge is for under £32, BROCS will only raise an interest charge for the amount of interest paid.