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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: band types and Estimated Monthly Yield (EMY)

Band types

Band types are set by BROCS on the basis of

  • how much an employer is expected to pay, called Estimated Monthly Yield (EMY) or
  • their scheme type.

Any change to the EMY can affect the band type, unless the employer is in Band types 8, 9 or 10 which are not affected by the EMY.

Band Type Expected Monthly Yield/Scheme Type
1 £10,000 or more
2 £4,500.00 to £9,999.99
3 £2,500.00 to £4,499.99
4 £1,500.00 to £2,499.99
5 £550.00 to £1,499.99
6 £200.00 to £549.99
7 Less than £200.00
8 Simplified quarterly schemes - irrespective of amount due
9 Direct payment quarterly schemes - irrespective of amount due
10 Annual payer - irrespective of amount due

Estimated Monthly Yield (EMY)

All employers have an EMY (Estimated Monthly Yield) which is the amount an employer is expected to pay HMRC each month. This can be seen on the BROCS record as the ESTIMATED MONTHLY YIELD on VTP Format 9. EMYs are automatically reviewed by BROCS in February or when the P35 is posted for student loan employers as follows.

On ETMP, the Average Monthly Payment can be viewed through Taxpayer Overview > Payment Data tab.


  • payments are made to HMRC in the current deduction year, BROCS will:
    • determine the number of months cleared by payment in the current year (a quarterly payment counts as three months, an annual payment counts as twelve months)
    • calculate the average monthly payment by dividing the total payments by the number of months cleared by payment
    • record the result (EMY) on the employer’s record for the new deduction year
  • no payments are made to HMRC in the current deduction year, BROCS will apply the existing EMY to the new deduction year
  • there are new employers, BROCS will apply an EMY of £1; in the following deduction year, BROCS will recalculate the EMY as in the two conditions above
  • there are Student Loan employers only, BROCS will calculate the EMY when annual returns are processed using the total charge from the return divided by 12.

All EMYs can also be changed clerically.

Changing EMY clerically on BROCS

There may be circumstances when you need to change an EMY, either upwards or downwards. This could be as a result of figures provided in writing from an employer, from a quantification, submission of a return or payment. The EMY is changed using BROCS ATD Format 5.

A clerical amendment of an EMY will automatically lead to the allocation of a new band number if appropriate.

If you are changing a Band type 1-4 to a 5-7 one (that is from a monthly to a quarterly case), BF until the 19th of the month and then use BROCS CNA Format 4 to inhibit the issue of reminders to the end of the present quarter (that is PAYE month 3,6, 9 or 12).

This is to stop the issue of any monthly reminders as the employer is now classed as a quarterly one.

A new employer may not have made sufficient payments for you to amend their EMY but if they have more than 10 employees, you can change this based on employee numbers. Note BROCS history to show the origins and reason for the change.

Number of employees Change minimum EMY to
100 or more £20,000
25 to 99 £4,000
15 to 24 £2,500
11 to 14 £2,000


Exceptionally, if you have information to suggest that changing an EMY based on employee numbers would not be correct, you can use your judgement to determine this instead. Examples of where this could apply would be where workforce is disproportionately made up of highly paid executives or low paid and/or part time employees.

BROCS payment reminders

Before campaigns, BROCS issued payment reminders, the timings of which were determined by the band type.

From April 2010, BROCS will only issue the DN1 and no further reminders. Instead, any outstanding debts will be passed over to IDMS on the due date and pursued under the campaign way of working.

For more information on campaigns and the approach we take to PAYE debt, see Campaigns.