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HMRC internal manual

Tax Credits Manual

Extra information: glossary: B

Benefits in kind
Benefits paid by the Republic of Ireland
Benefit paid by Scotland

Benefits in kind

Benefits in kind are goods and services provided by an employer to an employee for free or at greatly reduced cost. For example

  • company car and free fuel.

Benefits paid by the Republic of Ireland

### Benefit ### Include or disregard
Back to Work Allowance Include in full
Carer’s Allowance Include in full
Deserted Wife’s Allowance Disregard in full
Deserted Wife’s Benefit Include in full
Disability Benefit Include in full
Fuel Allowance Include in full
Lone Parent Allowance Disregard in full
Unemployment Assistance Disregard in full
Unemployment Benefit Include in full, minus CDIs

Benefit paid by Scotland 

### Benefit ### Include or disregard
Carer’s Allowance Include but disregard Carer’s Allowance Supplement


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Business Review Of the Collection Service (BROCS) is the Accounting & Payments Service (A&PS) computer system.

Each employer or contractor required to make a return (with the exception of DC cases where the taxpayer doesn’t account for his own NIC) has a record held on this system.

A&PS use these records to

  • make bulk issues of returns to employers and contractors near the tax year end
  • make bulk issues of reminders for returns and amounts outstanding
  • keep a record of payments
  • advise the Recovery Office when to follow up outstanding returns
  • advise the Processing Office of some amounts overpaid.