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HMRC internal manual

PAYE Manual

Employer returns: view / maintain BROCS: BROCS record

Banking Operations has a computer record for each employer and contractor set up on the Employer Business Service (EBS). An Accounts Office reference is automatically allocated when you use EBS Function EMPLOYER SET UP to create an employer record.

Banking Operations use these records 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 Offices of some amounts overpaid

Each record has a separate sub account for each tax year and it is essential that you are aware of the position on that sub account before you pass any information to BROCS by using an EBS function. In order for you to do this you will need to use the appropriate format(s) in Function VIEW BROCS to satisfy yourself that the action you propose to take will not be rejected and cause a mismatch.