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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: e-payment default: e-payment compliance - referrals to Customer Operations Employer Unit - 'w/w TD'

IDMS automatically refers new large employer PAYE work items to the DMEU and the ownership of that specific BROCS instalment will be set as the DMEU (office numeral ‘013’) but the BROCS taxpayer ownership remains with the local DMB office.

When using BROCS function CHANGE NEXT ACTION (CNA, ASN, NA) the DMEU can update BROCS action history regardless of ownership.