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DMBM523360 | Debt and return pursuit: PAYE: employer or contractor has lost their records: impact on CIS/BROCS/IDMS of reconstruction of records

From HM Revenue & Customs · Debt Management and Banking Manual

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  1. CIS - no impact. There is no signal or note on CIS.

  2. BROCS - the end of year return (P35) will be processed as normal and any under or overpayment will follow the usual routes. If the case is referred to IDMS an information code will be added ‘Reconstructed Return’.

  3. IDMS - if the P35 was re-constructed, any under or overpayment work item will show an information code of ‘Reconstructed return’. If only the CIS returns were reconstructed no note will show.