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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: e-payment default: e-payment compliance - reallocation (REA) posting on BROCS

BROCS treats all reallocation (REA) payment postings against a month as being on time and in full regardless of what EDP is shown on the record.

BROCS will produce a list, around the end of the month, which will identify all cases for the month just ended where the BROCS record was cleared by an REA posting.

On receipt of this list

  • review the case
  • track the reallocated payment through to its original posting and
  • consider whether the original posting is an electronic or a non-electronic payment and
  • apply the ‘on time’ rules to the EDP date of this original posting (see DMBM520935).

Where the employer is in default

  • amend the Default Notice Count on BROCS using BROCS function AME
  • issue default notice(s) clerically (see DMBM521020)
  • note IDMS Action History.