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HMRC internal manual

PAYE Manual

Employer returns: view / maintain BROCS: introduction

BROCS is the Banking Operations computer system. Each employer or contractor set up on the Employer Business Service (EBS) will be automatically allocated an Accounts Office reference and subsequently a BROCS record is created.

The BROCS record is used to

  • Make bulk issues of returns to employers and contractors near the end of the year
  • Issue reminders for returns and amounts that are outstanding
  • Keep a record of payments
  • Tell the appropriate Debt Management Office when to follow up outstanding returns or amounts due
  • Advise the Processing Office of some amounts overpaid
  • Indicate in the Posting summary when (This content has been withheld because of exemptions in the Freedom of Information Act 2000) have been credited to a small employer (under 50 employees) for using online filing
  • From early May, after the end of the year, indicate in Posting summary the amount of CIS deductions recorded on the CIS system
  • Indicate in the Designatory Details whether the CIS charge is

    • FULL - all expected monthly returns have been recorded in CIS
    • PROVISIONAL - one or more monthly returns is outstanding
    • INACTIVE - the contractor has notified CIS that no subcontractors have been engaged during the year

Information sent to BROCS

Information flows to BROCS in one of two ways depending on the type of information sent

  • Designatory information is passed to BROCS. Examples of this type of information include

    • Details of new employer records
    • Changes of address details
    • Changes to the status of the employer record (for example cessation, cancellation, restart)
  • Non Designatory information is passed directly to BROCS. Examples of this type of information include

    • Charge information
    • Overpayment disposal
    • Inhibit Indicators
    • FBI Indicators
    • Status of CIS Returns received after the end of the year

Information is not received by BROCS immediately from either route but will generally be received overnight.

When to use

EBS Function VIEW BROCS has several formats, which allow you to view different aspects of a BROCS record. You may need to look at this record to

  • Find details of payments made when dealing with End of Year overpayments
  • See the record of actions taken by Banking Operations
  • Check the basic details for an employer or contractor
  • Check indicators (signals) held on the BROCS record but not held on either the EBS or NPS employer record

You should always use this function first to review the BROCS record before you attempt any of the following actions

  • Dispose of an overpayment using Function OVERPAYMENT DISPOSAL
  • Request the issue of additional / duplicate returns


  • Changing the status on an employer record. For example ceasing, cancelling, making dormant

This section covers each format or screen that is available for you, for example ‘Format 3 - Postings Summary’, the information that you are likely to see within each format and its purpose.

Updating BROCS

Note: Staff in Processing Offices responsible for employer related work are unable to update a BROCS record directly.

However, changes made to an EBS employer record may result in the BROCS record being updated. It is essential in your day to day work that you are aware of the impact making a change on EBS can have on other computer systems. Ultimately, if systems are out of line and BROCS is not up to date

  • Output may be issued incorrectly or not at all
  • Additional work may be required as the action taken will be rejected by BROCS as a ‘mismatch’ has arisen

Employer Data Exception Unit (EDEU)

The unit is located at Banking Operations, Accounts Office Shipley.

The EDEU are responsible for dealing with Data Exception Reports. These paper reports are generated where an update made to an employer record on EBS is rejected by BROCS.

The different interfaces to BROCS that produce these exceptions are

  • EBS updates which flow directly to BROCS


  • ECS updates which flow directly to BROCS

The EDEU will not deal with

  • Any other types of exceptions or rejections
  • Mismatched records found in your day to day work
  • Any other problems which you may encounter in your day to day work

Further information about this subject can be found in ‘Employer data exception unit (EDEU)’ at PAYE48060.

Viewing records on BROCS

It is possible to view BROCS records for employers or contractors that are not normally dealt with in your office.

Note: You must only view a record held on any HMRC system if there is a business need to do so.

Data Protection Act

The provisions of the Data Protection Act 1998 apply equally to BROCS records as they do for taxpayer and employer records held on other HMRC computer systems.

Enterprise Tax Management Platform (ETMP)

From the 15 October 2012, BROCS will no longer be responsible for the PAYE / NIC accounting of employers who have an RTI starting date in 2012-13 for the tax year 2012-13 onwards. The employer record for 2012-13 will be migrated to ETMP.

BROCS will still be responsible for years prior to the year the employer joined RTI.

Further information about ETMP can be found at PAYE48200 onwards.