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HMRC internal manual

PAYE Manual

Employer returns: view / maintain BROCS: memo from banking operations - new or cancelled sub account

Banking Operations may receive a payment for a year which does not exist on the BROCS record that cannot be allocated to the sub-account to which they are told it relates to.

In this event Banking Operations will

  • Put the payment into OAS

And

  • Send one of the following memos to the relevant Employer unit

    • ‘New sub-account’ or ‘Cancelled sub account’
    • ‘Sub-Account Closed*/Does Not Exist’
    • ‘Form 202’

Note: It is essential that you deal with any memo relating to payments held in the OAS immediately 

New sub-account

This applies to a payment received for a specific year that is earlier than the first year on the BROCS record.

Cancelled sub-account

This applies to a payment received for a specific year but the BROCS record shows the year is cancelled for any of the following reasons

  • Cancelled one year only
  • The employer record has been cancelled
  • The employer record was ceased in an earlier year

Sub-Account Closed*/Does Not Exist

This memo is issued in similar circumstances to the ‘Cancelled sub-account’ and applies to a payment received for a specific year but the BROCS record has either closed or had not been created.

Form 202

This applies to a payment received that cannot be allocated to the relevant BROCS record for any of the following reasons

  • BROCS shows cancelled status
  • BROCS shows COYO status
  • BROCS shows ceased in year
  • BROCS shows dormant
  • BROCS shows commenced
  • BROCS shows archived years only

In all cases

The memo will show

  • Office name and employer reference
  • Employer / contractor name
  • Year and month (if known) of payment
  • Amount of payment
  • OAS number

On receipt of either memo you must review the status of the employer record and inform Banking Operations as soon as possible how to allocate the payment. If it is not possible to provide disposal instructions quickly or reopen / create a sub-account on BROCS then it is important that you inform Banking Operations so they can update their records accordingly.