Employer returns: view / maintain BROCS: function view BROCS: format 8 - general designatory data
This subject is presented as follows
Function VIEW BROCS Format 8 ‘General designatory data’ enables you to view information of a general nature relating to all aspects of the BROCS record.
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.
This format will enable you to establish the details of any payslips issued and may include
- Where applicable the type of payslip issued
- The latest date of issue
- Period the payslips cover
This format will enable you to establish the details of any envelopes automatically issued and may include
- Where applicable the type of envelope issued
- The latest date of issue
- The number issued
Group audit case
Where an employer is potentially subject to a PAYE group audit investigation then the indicator ‘Group Audit Case’ will be displayed. This format will also provide you with details and the progress of up to three PAYE audit inspections.
Additional information about the employer or contractor may also be displayed and may include one or more of the following
|EDI REGISTERED EMPLOYER||Indicates that an employer has registered their intention to send information by Electronic Data Interchange (EDI)|
|INTERNET REGISTERED EMPLOYER||Indicates that an employer has registered their intention to send information by the Internet|
|CURRENT DEFAULTS||A count of all the defaults, for all years that make up the current surcharge period, where electronic payments have not been made on time|
|TRADE CLASS||Indicates the trade class prefix and number associated with the nature of that employer’s / contractor’s business|
|PLA REQUEST||Indicates that all liabilities for a BROCS record are being dealt with as local action cases|
|PERMANENT RFI||Indicates that all liabilities for a BROCS record are being dealt with at Banking Operations|
|NO REPAYMENTS||Indicates that no repayments should be made to the employer or their nominee|
|RECEIPTS REQUIRED||Indicates that the employer has requested receipts to be issued as an acknowledgement of payments received|
|NO REALLOCATION||Indicates that any overpayment arising should be repaid rather than reallocated to any liability that is not yet due|
|EO ENQUIRY REF||Indicates that all addresses are noted as RLS and the Processing Office has been unable to locate a new one|
|Indicates the case has been referred to Enforcement Office for further investigation displaying the reference and date registered as an EO Enquiry|
Archived sub accounts
A sub-account provides details of all posting information for a particular year. An archived sub account will be created for any sub account two years after the end of the account in which it is cleared. For example a sub-account cleared on 01-07-93 (Account 93) is archived in November 1995 (that is following the close of Account 1995).
When a sub-account is archived it is given a new Assessment Sub Number (ASN). This is made up from the last two digits of the year of liability, and the last used sub-number for this year increased by one. For example 9301 sub-account when archived for the first time is given a new ASN of 9302. Details of all sub accounts relating to a BROCS record will be displayed.
Any attempt to update an archived sub-account will be rejected by BROCS.
Merge / Transfer history
Details of any transfer or merger involving the employer record will be displayed on this format. ‘Movement of an employer record’ at PAYE30000 onwards gives further details on the different types of moves that can involve an employer record.