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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: in-year: in-year procedures: BROCS up to date rules

All payments (or ‘nil’ declarations) made are processed onto BROCS where they are credited to

  • the month shown on the payslip (or used in the electronic payment reference)
  • the current month where none is shown or

Any earlier unpaid month(s) or quarter will be cleared on posting of the payment or ‘nil’ declaration. For example - a payment made for month 6 will clear months 1-6 on IDMS, if the earlier months show as unpaid.

If an employer or contractor advises you that a payment has been incorrectly allocated

Use the BROCS function REA to effect the necessary reallocation.