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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Debt and return pursuit: PAYE: End of Year: underpayments, surcharge and interest: BROCS automated process

BROCS underpayment, surcharge and interest reminder cycles

The amount determines the reminders (demand notes) BROCS issues for payment.

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When BROCS sends underpayments, surcharges and interest to IDMS

Most underpayment, surcharge and interest charges are referred to IDMS by BROCS seven days after the issue of the last reminder. Exceptions to this are

  • underpayments that had the effect of closing open IDMS in-year work items. These are sent straight to IDMS without any BROCS reminders being issued to enable any actions started on in-year debts to continue e.g. enforcement
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How to make underpayments, surcharges or interest LAN

There may be circumstances when you want to bring an underpayment to IDMS early, for example to stop BROCS issuing demand notes or to take early enforcement action. To do this

  • use BROCS function CNA/CN against the particular year and enter your office numeral.

Underpayments created from part PAYE or CIS returns

Underpayments can be created in advance of all returns being received, so for

  • PAYE schemes, this is on processing of a P35 advance copy, see DMBM522140.
  • CIS schemes, this is on receipt of a provisional amount from CIS.

These underpayments will follow usual BROCS processes.

Automatic BROCS remissions

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Charge amendments and automatic BROCS remissions

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