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HMRC internal manual

PAYE Manual

Employer returns: view / maintain BROCS: Accounts Office references

An Accounts Office reference is automatically generated and allocated to each BROCS record.

The reference is system-generated at the same time as the employer reference and responsible Organisation Unit are allocated when creating an employer record on the Employer Business Service (EBS) using Function EMPLOYER SET UP.

This reference is made up as follows

  • The office number, consisting of three numeric characters (numbers) using where necessary leading zeros
  • The letter P
  • A check character
  • A register number which will be

    • Outside Scotland from one to six figures
    • In Scotland seven figures followed by the letter X

Error Messages

A range of references is made available to each responsible office. If that range is close to or has been exhausted an error message will appear when you try to use the following functions

  • Function EMPLOYER SET UP

    • ‘There are less than 100 Employer AO reference numbers left for assigning’
    • ‘There are no Employer AO reference numbers left for assigning’
  • Function MAINTAIN SKELETON EMPLOYER

    • ‘There are less than 100 Employer AO reference numbers left for assigning’
    • ‘There are no Employer AO reference numbers left for assigning’

Note: When you see either of these messages you should not proceed with using the function. You should

  • Ask your manager to inform EBS Business Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000) of the error message

And

  • Not use Functions EMPLOYER SET UP or MAINTAIN SKELETON EMPLOYER until your manager advises you can

EBS Business Helpdesk will contact IMS, Employer Unit who will arrange for Banking Operations to allocate a new range of reference numbers.

Your manager will be informed when a new range of reference numbers has been allocated. At that time you will be able to recommence using those functions to create new and skeleton employer records.