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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer returns: view / maintain BROCS: reminding actions for returns

This subject is presented as follows

 

Background

Employers and contractors are required to send their End of Year returns within 44 days of the end of the deduction year; that is normally by 19 May.

DMB will pursue most outstanding returns. Details of their return pursuit processes can be found in the DMB Manual at DMB522110.

The only exceptions to this will be employer records with the following scheme types which will need to be pursued by the relevant Processing Office staff responsible for employer related work

  • DPGEN
  • DPNI

And

  • DCNI

Reminder issue by Processing Office

The Processing Office is responsible for issuing reminders in the following circumstances

  • The Processing Office has inhibited automatic reminders by setting certain indicators on the employer record
  • The scheme type is

    • DPGEN
    • DPNI
    • DCNI

The Processing Office is also required to review the issue of reminders where the scheme type is

  • ELECT and no form P35EP return has been issued
  • DOME and the employer says all cards P12 have been sent in

Note: Where employers and contractors do not send their returns the Processing Office is responsible for completing pro-forma forms P37 and P14 where the scheme type is

  • DPGEN
  • DPNI
  • DCNI
  • DOME and the employer says all cards P12 have been sent in

Reminder issue by Debt Management Office

The Debt Management Office is responsible for issuing reminders where

  • The employer record is

    • Ceased
    • Dormant
    • RLS
  • Automatic reminders have been inhibited (except where the Processing Office is responsible)