Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

PAYE Manual

HM Revenue & Customs
, see all updates

Employer returns: view / maintain BROCS: function view BROCS: format 7 - agent designatory data

Function VIEW BROCS Format 7 ‘Agent designatory data’ enables you to view basic details about the agent acting on behalf of the employer or contractor where applicable.

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.

Agent Information

The name and address of the employer’s agent for collection purposes will be displayed along with any associated information relating to that particular agent and their address. The date of the last change to that address and / or agent name will be also displayed.

Where it is noted this format will also display the telephone number for the agent. If there is a change of telephone number this information will not be automatically passed from the Employer Business Service (EBS) to BROCS. Therefore if there is a change you will need to contact either your local Debt Management Office or Banking Operations for them to update the BROCS record accordingly.

Note: There are a number of different types of agent that can be associated with an employer.

If the indicator ‘Communications via agent’ is set on the BROCS record then the agent indicator should also be set on the EBS record and the agent’s details held as the payroll correspondence address. The subject ‘Agents and employers’ at PAYE20015 gives further information.