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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 5 - actions

Function VIEW BROCS Format 5 ‘Actions’ enables you to review the next action to be taken in pursuit of the annual return or a payment for one or more months within a tax year. It also allows you to view the previous actions that have already been taken within each month of that tax year.

Next Action

You will be able to determine the following on the BROCS record

  • When the next action is to due to take place
  • Month to which the action relates
  • The Processing Office responsible for the action. This will be represented by the office number
  • The next action itself (the subject ‘Next action codes’ at PAYE48120 provides details)
  • The status of the month involved

Previous Action

You will be able to view the following previous actions taken in pursuit of the annual return or payment for months within a tax year

  • The date the previous action was taken
  • The PAYE month to which the action related to (identified by a month number)
  • The Processing Office responsible for that action. This will be represented by the office number
  • The previous action itself (the subject ‘Previous action codes’ at PAYE48125 provides details)
  • The status of the month involved (the total expected monthly yield for the number of months shown)
  • If no previous action has been taken then this will be indicated as ‘NONE’