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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer records: maintain employer record: memo from banking operations - new or cancelled sub account

Banking Operations may receive a payment for a year which does not exist on the BROCS record that cannot be allocated to the sub-account to which they are told it relates to.

In this event Banking Operations will

  • Put the payment into OAS

And

  • Send a memo to you showing either of the following headings ‘New sub-account’ or ‘Cancelled sub account’

New sub-account

This applies to a payment received for a specific year that is earlier than the first year on the BROCS record.

Cancelled sub-account

This applies to a payment received for a specific year but the BROCS record shows the year is cancelled for any of the following reasons

  • Cancelled one year only
  • The employer record has been cancelled
  • The employer record was ceased in an earlier year

In all cases

The memo will show

  • Office name and employer reference
  • Employer / contractor name
  • Year and month (if known) of payment
  • Amount of payment
  • OAS number

On receipt of either memo you must review the status of the employer record and inform Banking Operations how to allocate the payment.