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HMRC internal manual

PAYE Manual

Employer returns: view / maintain BROCS: function view BROCS: format 3A - SL postings summary

Function VIEW BROCS Format 3A ‘SL Postings summary’ enables you to review details of all Student Loan payments allocated to and from a BROCS record for an employer for a particular year. To be able to access this you will need the ASN for the year required.

For each payment you will be able to establish the following

Posting Description
MTH Month to which a Student Loan payment relates
SER Serial number relating to that payment
TYPE Type of payment (for example BLP - Bank Lodgement Payment)
POSTED Date the payment was posted to the BROCS record
EDP The effective date for interest purposes of the payment
SLOAN The amount of Student Loan deductions allocated
SLINT The amount of the interest charged against Student Loan deductions allocated
TOTAL STUDENT LOAN PAID The total amounts of Student Loan deductions (SLOAN) and Student Loan interest (SLINT) allocated

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

Using Format 3A

This format should be used where you want to

  • View any Student Loan postings made for a specific year


  • Obtain Student Loan posting details in order to use Format 4 to

    • Examine details of a particular posting


    • Follow the reallocation of a Student Loan posting