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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer returns: view / maintain BROCS: dormancy rejected by banking operations (Action Guide)

To deal with a case where Banking Operations have rejected your action to make an employer record dormant follow steps 1 - 10 below. The Guide is presented as follows.

Note: The instructions in this guide can be adapted for use prior to making an employer record dormant.

  Steps 1 - 3
  Step 4
  Steps 5 - 10

For details of how to access any of the Employer Business Service functions, use PAYE057.

Initial review

When Banking Operations inform you that they have rejected your request to make an employer record dormant, you must take urgent and corrective action to reallocate any payment incorrectly held on BROCS, or where the payment is correct amend the employer record to remove the original request to make the record dormant.

  1. Use Function VIEW EMPLOYER NOTES and check the employer record pad to review the information recorded.

  2. Contact the employer or their agent to check whether the payment is allocated correctly.

  3. Where the payment has been incorrectly allocated, obtain details to re-allocate the payment.

The action you take next is based on the original action and whether the payment was correctly allocated

Correct payment on BROCS

  1. Use Function AMEND EMPLOYER SCHEME HISTORY to make an entry in the Active Year field equal to the year that the dormancy indicator was rejected.

Advise the employer that an Employer Annual Return is required for that year and establish the future intentions of the company and take the appropriate action.

Payment on BROCS in error

  1. Use Function OVERPAYMENT DISPOSAL or form P565 to inform Banking Operations how to re-allocate the payment. ‘Overpayment notification (Action Guide)’ at PAYE47061 gives further instructions.

  2. Use Function VIEW BROCS (Formats 3 Postings Summary) to check that the payment has been removed.
    When this information has successfully updated BROCS (the posting has been removed).

  3. Use Function AMEND EMPLOYER SCHEME HISTORY to enter an ‘Active For Year’ equal to the year that the dormancy indicator was rejected.

  4. Use COP Function ED to check that the respective employer record has been updated successfully.
    When all systems (BROCS, NPS and EBS) are in line.

  5. Review any years CY-1 or earlier and set the COYO indicator as appropriate.

  6. Ascertain whether the Dormancy Indicator can be set for the current year.