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HMRC internal manual

PAYE Manual

Employer returns: view / maintain BROCS: capturing employer returns - effect on BROCS

When you capture a return on the Employer Business Service (EBS) using Function CAPTURE EOY RETURN DETAILS, certain information entered during that process will be sent automatically overnight to BROCS to update the relevant record.

The information automatically sent to BROCS from this action consists of

  • All monetary amounts entered taken from the returns in respect of

    • PAYE tax
    • Deductions made from subcontractors (on CIS36 or SC11) (up to 2007)
    • Deductions made from subcontractors (notified from CIS system) (2008 onward)
    • Gross Total of NIC
    • Net Total of NIC
    • Statutory Sick Pay (SSP) Recovered
    • Statutory Maternity Pay (SMP) Recovered
    • NIC Compensation on SMP
    • Statutory Paternity Pay (SPP) Recovered (from 2003-04 to 2010-11)
    • NIC Compensation on SPP (from 2003-04 to 2010-11)
    • Ordinary Statutory Paternity Pay (from 2011-12)
    • NIC Compensation on Ordinary Statutory Paternity Pay (from 2011-12)
    • Additional Statutory Paternity Pay (from 2011-12)
    • NIC Compensation on Additional Statutory Paternity Pay (from 2011-12)
    • Statutory Adoption Pay (SAP) Recovered (from 2003-04)
    • NIC Compensation on SAP (from 2003-04)
    • NIC Holiday Claimed (for years up to 2005-06)
    • NIC Rebate (for returns up to 2002-03 only)
    • Student Loan Deductions
    • Total Tax Credits Paid for years up to 2005-06
    • Funding received to pay Tax Credits for years up to 2005-06
  • Total number of returns / P14s received (up to 2003-04)
  • Number of CIS36 / SC35-1 forms received (up to 2003-04)
  • When an official form P35CS is received
  • Where the issue of an automatic overpayment or underpayment letter is to be inhibited, and in certain circumstances the reason for that inhibition
  • Whether a tax credit funding discrepancy has occurred for years up to 2005-06
  • Whether any single copy pensioner returns have been received
  • Whether any NI only schedules have been received, (from 6 April 2004 all submissions must be on form P14)