DMBM522260 - Debt and return pursuit: PAYE: End of Year: underpayments, surcharge and interest: BROCS automated process
The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.
BROCS underpayment, surcharge and interest reminder cycles
The amount determines the reminders (demand notes) BROCS issues for payment.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
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
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
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
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Charge amendments and automatic BROCS remissions
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)