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HMRC internal manual

PAYE Manual

Employer returns: view / maintain BROCS: cessation or cancellation rejected by banking operations

You may receive a rejection report from Banking Operations where a payment is held on BROCS for a year in which any of the following actions have been taken

  • Cancelled one year only using Functions AMEND EMPLOYER INDICATORS or CANCEL SCHEMES ONE YEAR ONLY
  • An employer record was ceased using Function AMEND EMPLOYER SCHEME HISTORY
  • An employer record was cancelled using Function AMEND EMPLOYER SCHEME HISTORY

Banking Operations will inform you of the reason for the rejection either by telephone or by a written rejection report.

On receipt of any rejection you must take urgent and corrective action to

  • Dispose of any payment incorrectly held on BROCS


  • Where the payment is correctly held, amend the employer record to remove the cessation or cancellation details

Note: To avoid rejections by Banking Operations it is essential that you review payments held on BROCS (Format 3) for the year before taking any action to change the status of an employer record.