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HMRC internal manual

PAYE Manual

Employer returns: view / maintain BROCS: BROCS and incentive payments

From April 2005 a small employer (under 50 employees) will receive tax free (This content has been withheld because of exemptions in the Freedom of Information Act 2000) if they use online filing to file their annual return.

A credit will be made during the year in which the complete return has been successfully filed online, not the year to which the return relates. For more information see subject ‘Incentive payments’ at PAYE44020.

Where an incentive payment has been allocated to the BROCS record this will be displayed in Function VIEW BROCS Format 3 against tax on the relevant year’s sub account displayed with the posting type ‘INC’.