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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employer returns: view / maintain BROCS: types of posting on BROCS

Details about a payment displayed on a BROCS record can be identified by the posting typeassociated to that payment. The following table provides the posting types you will comeacross and a brief explanation of each

Type Meaning
   
AMD Charge amendment
ASR Automatic surcharge amendment
BAC Payment by Bankers Automated Clearing Services
BGP Bank Giro Payment
BGT Bank Giro posting payment notified on tape
BLP Bank Lodgement payment
CAM Amendment to deductions recorded on the CIS system
CCD Cancelled tax credit and electronic filing discount
CFD Cancelled electronic filing discount
CHG Charge
CHP Chaps payment
CIS CIS deductions recorded on the CIS system
CRP Cancel repayment
D/O Transfer from duty to overpayments
DCH Dishonoured cheque
EFD Electronic filing discount
INC Incentive paid to small employer for using online filing
IND Interest discharged
LOP Payment received by a local office
N1A NIC Class 1A charge
NGB Girobank bill pay payment
NGP National Girobank payment
NIL ‘Nil’ declaration
O/D Transfer from overpayments to duty
ODE Overpayment to duty (original payment electronic)
OSR Clerical surcharge amendment
PAD PAYE advance
POP Permanent Overpayment
PYM Paymaster payment
R/O RPI reallocated to OAS
REA Reallocation
REM Remission
REP Duty repayment
RIR RPI – reallocation
RPI Repayment interest
RRI RPI – repayment
RSL Student Loan reallocation
RSR Surcharge remission
SBO Student Loan deduction reallocated to OAS
SOB Payment held in OAS reallocated to Student Loan
TCD Tax credit and electronic filing discount
TEO Transfer to Enforcement Office
TTD Transfer to DSS
228 Charge from P35 / CIS36