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HMRC internal manual

PAYE Manual

Employer returns: view / maintain BROCS: function view BROCS: format 1 - employer data general summary

Function VIEW BROCS Format 1 ‘Employer data general summary’ can be used to obtain a summary or overview of the overall position of a BROCS record for an employer or contractor over several tax years.

This format will enable you to establish whether any indicators are set on the BROCS record. For example REPYT-OS will be displayed if an overpayment arises for a year or years. The full list of indicators that may appear on this format can be found by looking in the System Help for this function.

The format will provide you with details on the following where applicable.

Amount Due

You will also be able to determine whether following the capture of an annual return an amount is still outstanding for that year or if the employer or contractor has overpaid. If the employer is overpaid the figure will be followed by ‘M’.

Amount Paid

If an amount has been paid against a year this will be displayed provided the annual return for that year has not been processed or if it has been received the amounts due and paid do not balance.


Certain ‘notes’ may appear on this format relating to a specific year. For example, where the amount or charge posted for the year balances with the amount paid, the word ‘CLEARED’ will be displayed. If this is the case you will not be able to review the actual amounts due or paid for that year using this format. This information can be found using Format 2 - Employer data year summary.

Archived Sub Accounts

Where a year has been archived, the assessment sub number will be shown on this format and also at Format 8. Further information about archiving is given in subject ‘Function View BROCS: Format 8 - general designatory data’ at PAYE48105.