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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employer returns: view / maintain BROCS: function view BROCS: format 3 - postings summary

Function VIEW BROCS Format 3 ‘Postings summary’ enables you to review details of all postings made on the BROCS record for an employer or a contractor for a particular year. To be able to access this you will need the ASN for the year required.

For each posting you will be able to establish the following

Posting Description
   
MTH Month to which a posting relates
SER Serial number relating to that posting
TYPE Type of posting (For example BLP - Bank Lodgement Payment)
POSTED Date the posting was allocated to the BROCS record
EDP The effective date for interest purposes of the posting
TAX The amount of the posting allocated to tax
NIC The amount of the posting allocated to NIC
TAXINT The amount of the posting allocated to interest raised because the tax due was paid late
NICINT The amount of the posting allocated to interest raised because the NIC due was paid late

Note: The subject ‘Types of posting on BROCS’ at PAYE48135 provides a full list of possible posting types.

Using Format 3

This format should be used where you want to

  • View any postings made for a specific year

And

  • Obtain posting details in order to use Format 4 to

    • Examine the details of a particular posting

    Or

    • Follow the reallocation of a posting