DMBM522300 - Debt and return pursuit: PAYE: end of year: overpayments: BROCS automated processes
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The actions taken will depend upon whether all expected returns have been received. That is for
- P schemes - PAYE returns only
- PSC schemes - PAYE and CIS returns
- XP schemes - CIS returns only.
All returns received
(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)
All returns not received (PSC schemes and XP only schemes)
2006-07 and earlier (old CIS)
When processing a PAYE return results in an overpayment and a CIS36 return remains outstanding, BROCS will send the overpayment straight to IDMS. The same applies when a CIS36 return has been processed and a PAYE return has not yet been received.
2007-08 and later (new CIS)
As a general principle, an overpayment created as a result of incomplete returns has the potential to be reduced or cleared on receipt of missing returns and therefore no immediate action is usually taken by BROCS to allow outstanding returns to be received and processed. Where certain signals are set on BROCS, for example PLAR, these overpayments are referred straight to IDMS. See DMBM522310.
On receipt and processing of all missing returns, BROCS will take the actions at ‘All returns received’ above.
Provisional Overpayment List - PSC and XP schemes only
BROCS produces a paper list of all cases where an overpayment exists and the CIS charge is still provisional. The list is issued to the appropriate DTO. Further guidance will be issued later confirming when the lists will be issued and how to deal with cases shown.