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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: introduction to PAYE: interest: BROCS interest review lists

BROCS issues two lists for review to each Debt Management TO


Neither list will show cases where the Insolvency signal is set to `Y’ and a NIL interest charge has been posted.

PAYE Interest: List of clerical cases for review

Where the ‘Clerical Interest’ signal is ‘Y’ on an employers record and the year remains uncleared (generally where an interest charge has not yet been raised), BROCS will include this on the list for the office which set the signal. Lists will be issued quarterly in July, October, January and April, showing all years where the Clerical Interest signal has been set for more than one month at the review date.

Action by Higher Officer

Where the case has been transferred from your office, advise the new office that there is an entry on the listing for this employer

  • review all other cases (BROCS/ IDMS notes / papers and so on) to see if the signal should remain set and
  • arrange to cancel any that should not.

Review lists are to be signed and dated when reviews are completed. The latest list is to be retained until the next list has been reviewed when it can be destroyed.

Security list: PAYE interest - clerical discharges, amendment and NIL cases for review

Monthly review lists will be issued to Debt Management TOs where the Clerical Interest signal has been set to ‘Y’ and there has been

  • an interest discharge
  • a posting of a NIL charge using transaction INT or
  • an increase resulting from the use of transaction INT.

The list will show the operator responsible for each action and

  • for discharge cases, the amount of the discharge
  • for amendments (increases and decreases) the amount of the amendment followed by `AMD’ and
  • for nil cases, `NIL’.

Action by Higher Officer

Except where interest has been increased, check that either a:

  • form AZ63A is held
  • NIL interest charge has been posted correctly.

If there has been a reduction to an interest charge from transaction REA or NRB; you will not have a form AZ63A for these. Instead you should ensure that the re-allocation was requested by the employer and that BROC VTP F3 shows the correct amount as a LOP posting.

  • Sign and date list when reviews are completed.
  • Retain list and related forms AZ63A until the end of the Account (that is Late October) following the Account in which the list was received.