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HMRC internal manual

PAYE Manual

HM Revenue & Customs
, see all updates

Employer records: maintain employer record: system mismatches

Three different computers hold employer details. These are

  • EBS (Employer Business Service)
  • ECS (Employer Compliance System)
  • BROCS. This can be viewed in offices through EBS Function VIEW BROCS

Links exist between these computers so that any information input can be passed automatically between each.

For example, if you are notified of a change of trade name, you will be able to enter this on to the EBS computer using Function AMEND EMPLOYER SUMMARY. This action will be passed to BROCS and ECS.

The computer links will perform in the opposite way if the name is first amended on BROCS.

Sometimes the exchange between the computers is not successful and the information held on one of them does not match the details on either or both of the others.

Any discrepancy between the computers is known as a ‘mismatch’.

To avoid mismatches you should wherever possible ensure that all the computers are in line before taking action.

When several amendments to an employer record are required you should make the amendments over a period of several days, ensuring that each transaction has successfully updated on each computer before taking your next action.

In the event of any mismatch, you must realign the computers. This can involve the use of various computer functions on separate online days. After each daily action the EBS, BROCS and ECS systems must be checked to ensure that the input has been successfully processed before proceeding with the action for the next online day.