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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer returns: view / maintain BROCS: BROCS and Class 1A NIC

This subject is presented as follows



Prior to April 2000 Class 1A National Insurance Contributions (NIC) were only payable on the provision of car and fuel benefits. This was extended from 6 April 2000 to include nearly all benefits in kind. Employers who provide benefits in kind liable to Class 1A NIC, as well as being required to complete forms P11D in respect of these employees are also required to complete a new annual return, the P11D(b).

This return form is required to be returned to HMRC by employers no later than 6 July following the end of the tax year. Payment of any Class 1A NIC charge is due by 19 July following the end of the tax year.

Penalties arising from the non receipt or late receipt of the P11D(b) will be dealt with by the Employer Compliance system. Interest on late payment will be handled by BROCS.

Class 1A NIC signal

The Class 1A NIC signal (indicator) can only be set or removed using ECS or BROCS itself. It is however visible within EBS by using Function VIEW BROCS Format 9. This will be displayed as ‘Class 1A NIC EMP’. ECS will pass details of any employers where this signal has been set on a nightly basis. This will result in the signal being set on BROCS. All relevant employers will from early April be sent the P11D(b) form along with an accompanying payslip. The issue by BROCS of these items for any new cases that are notified will be done on a weekly basis from April each year.

Processing P11D(b)

The completed P11D(b) form will be sent by the employer to the relevant Processing Office to be recorded as received and captured on the ECS system. As a result of a P11D(b) being captured on ECS the Class 1A NIC charge details will be automatically passed to BROCS overnight. Class 1A NIC charge details will be posted against NIC and will be identified by the posting type ‘N1A’. Function VIEW BROCS

  • Format 3 should be used to view these details
  • Format 9 will provide you with the received date for the P11D(b) form

P11D(b) reminders

The due date for receipt of the P11D(b) return is 6 July following the end of the tax year. Where no P11D(b) received date is recorded, BROCS will undertake an automatic process to issue a reminder and accompanying payslip to all employers where the Class 1A NIC signal is set. This issue will take place just before but as close as possible to the 6 July. Where a reminder has been issued this will be visible in Format 5 displayed as ‘P11DBREM’.