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HMRC internal manual

PAYE Manual

Employer returns: view / maintain BROCS: next action codes

Format 5 displays the next action that is due to be taken in the pursuit of an annual return or payment for a particular tax year. Next actions are identified by a word or abbreviated code. The following table provides details of those actions you are likely to see on a BROCS record and, a brief description for each.

Code Description
CNR P11D(B) (Weekly issue)
DN1 1st demand note
DN2 2nd demand note
DN3 3rd demand note
DN4 4th demand note
DN5 5th demand note
DN6 6th demand note
DN7 7th demand note
DTR District reminder
EDC Bulk issue P35
ENV Envelope
EOY End of year review 19 May
LAN Local action notice
MDC Bulk issue P35MT (for years up to 2004)
PBK Payslip booklet
POL Overpayment letter
PR1 1st reminder
PR2 2nd reminder
PR3 3rd reminder
PR4 4th reminder
REP Repayment
REV Review instalment on 22nd
MDC Bulk issue P35MT
RFI Referred for instruction (Accounts Office LAN)
RPO Repayment (Payable Order Number awaited)
SDC Bulk issue CIS36
SUR Surcharge due
UNC Review Class 1A NIC situation on 22 July