Debt and return pursuit: PAYE: e-payment default: e-payment compliance - monthly default review
Around 28th of every month BROCS reviews large employer records to determine whether default has occurred. This BROCS batch function checks each large employer’s payment posting type for the month and its EDP and automatically issues a default notice to every large employer where it identifies a late payment or no payment.
At the same time, Banking Cumbernauld, via DMB Debt Pursuit, PAYE process, will provide a spreadsheet containing the list of employer references of those in default. On receipt review each case.
This could involve
- the relevant BROCS screens
- Receipts Clearing System (RCS)
- Overpayment & Accounting Summary (OAS)
- any documentation held and
liasing with Banking.
Where your review identifies that the employer was not in default
- issue a PAYE211 to the employer withdrawing the default and
- remove the default set against the month on BROCS using BROCS function AME.