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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer returns: view / maintain BROCS: function view BROCS: format 9 - designatory data for ASN

This subject is presented as follows


Function VIEW BROCS Format 9 ‘General designatory for ASN’ enables you to view information relating to the whole of the BROCS record of a general nature.


This format will enable you to establish whether any indicators are set on the BROCS record. For example if the employer is a ‘TAX CREDIT EMPLOYER’ this will be displayed. The full list of indicators that will appear on this format can be found by looking in the System Help.

Tax Credit employer

For years up to 2005-06, where known, PVE (payment via employer) amounts will be displayed on Format 9. To view these, select the CONTINUE button.

Schedule code

The schedule code is used to identify the type of BROCS record held. All BROCS records relating to an employer or contractor will have the same schedule code ‘95 - PAYE SCHEME’.

Section code

Section codes are used to identify different scheme types. The following table provides details of each code that my be displayed and to which scheme type(s) it relates

Code Scheme Type
71 XP
72 PSC
96 TAS
97 EPA
98 PSS

Scheme status

The status of the employer record for example ‘LIVE’, ‘CANCELLED’ will be displayed on this format and will show any changes to the status that had arisen during the course of the year with the date that change occurred. Where the record was created within the year being viewed the date the record was created will also be shown.

Annual payment due month

If the case being viewed is an annual payment case the tax month which the annual payment is due will be displayed. This will be in the range 01 -12 (where 01 is the tax month 6 April to 5 May).

Estimated monthly yield

The total estimated amount of the employer’s monthly liability for PAYE and / or NIC will be displayed. A date shown indicates that a new monthly yield amount was set on that date.

Annual return data

Various information relating to the annual return may also be displayed on this format which may include

  • Total number of employees
  • Return (type) received and date
  • Whether any return is inhibited
  • Whether any return reminders are inhibited
  • Whether this is a P35MT case (for returns up to 2004)
  • Charge inhibition codes

Note: Where an employer submits a P11D(b) this information will also be displayed along with the date of receipt.

Annual CIS return data

The end of year position recorded on CIS will be posted on BROCS on or around 9 May each year. The information will then be updated daily.

BROCS includes one of the following charge indicators that show whether all the monthly returns expected from the contractor have been received

  • FULL - all expected monthly returns have been recorded on CIS
  • PROVISIONAL - some monthly returns have been received but one or more monthly returns are still outstanding
  • INACTIVE - the contractor has notified CIS that no subcontractors had been engaged during the year

For years up to 2007-08, where a CIS 36 return is captured on EBS, the ‘part scheme processed’ notification will be displayed on BROCS Format 9. This indicator will not be displayed for years 2008-09 onwards.

Agent information

Where an agent is acting for an employer the full details of that agent and whether all correspondence (communications) will be sent to that agent will be displayed on this format.

Segmentation information

Various information relating to segmentation may also be displayed on this format which may include

  • Segmentation band
  • Status of any appeal against the segmentation count
  • ‘Default’ signal set and month default notice issued recorded where a Band 1 segmentation employer does not pay or pays late any electronic payments for a month
  • Details of any surcharges imposed for failing to make electronic payments on time
  • Status of any appeal against a surcharge for late payment