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HMRC internal manual

PAYE Manual

Employer returns: view / maintain BROCS: function view BROCS: format 2 - employer data year summary

Function VIEW BROCS Format 2 ‘Employer data year summary’ should be used to obtain a more detailed summary of the allocation of payments made by an employer for a specific tax year only. The ASN for the year will be required to access this particular format.

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 will appear on this format can be found by looking in the System Help.

The main purpose of this format is to enable you to review a detailed summary of payments and amounts processed from the capture of an annual return(s) and the running total of payments received for a particular year. The following will be displayed

  • Tax
  • NIC
  • Student Loan deductions
  • Total Interest
  • Construction Industry Scheme (CIS)

Breakdown of Interest

If you wish to establish the breakdown of how the total interest has been allocated between each type of payment this can also be obtained by looking in continuation screen Format 2A.

Note: This can only be accessed from this format by selecting the [Continue] button.


The stage reached in clearing any outstanding liability / overpayment will also be displayed within this format and this will be one of the following

  • AUTO - identifies that the record is subject to automatic computer action by Banking Operations
  • RFI - identifies that the record is working with Banking Operations
  • LA - identifies that the record is subject to action by a Debt Management Office, Enforcement Office, Head Office or Regional Office
  • W/W DIST - identifies that the record is working with a Processing Office
  • CLEARED - will be displayed where the amounts due and paid balance

Last Action, Next Action and See Actions

Various action taken on the BROCS record and the date that action took place will be indicated by codes on this format in

  • Last Action (the last action taken) see subject ‘Previous action codes’ at PAYE48125 for more details
  • Next Action (the next earliest action that will take place) see subject ‘Next action codes’ at PAYE48120 for more details


  • See Actions (identifies that there is more than one action taken for that day or you need to review Format 5 to obtain further detail on actions to take place or that have occurred)