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Official guidance

PAYE48000 · Employer returns: BROCS

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PAYE48001 · Introduction
PAYE48010 · Employer returns: view / maintain BROCS: Accounts Office references
PAYE48015 · Employer returns: view / maintain BROCS: banking operations - updating employer records
PAYE48020 · Employer returns: view / maintain BROCS: BROCS and Class 1A NIC
PAYE48025 · Employer returns: view / maintain BROCS: BROCS and collection of student loans
PAYE48030 · Employer returns: view / maintain BROCS: BROCS and employer discounts
PAYE48035 · Employer returns: view / maintain BROCS: BROCS and incentive payments
PAYE48040 · Employer returns: view / maintain BROCS: BROCS record
PAYE48045 · Employer returns: view / maintain BROCS: capturing employer returns - effect on BROCS
PAYE48050 · Employer returns: view / maintain BROCS: cessation or cancellation rejected by banking operations
PAYE48051 · Employer returns: view / maintain BROCS: cessation or cancellation rejected by banking operations (Action Guide)
PAYE48055 · Employer returns: view / maintain BROCS: dormancy rejected by banking operations
PAYE48056 · Employer returns: view / maintain BROCS: dormancy rejected by banking operations (Action Guide)
PAYE48060 · Employer returns: view / maintain BROCS: employer data exception unit (EDEU)
PAYE48065 · Employer returns: view / maintain BROCS: function view BROCS: format 1 - employer data general summary
PAYE48070 · Employer returns: view / maintain BROCS: function view BROCS: format 2 - employer data year summary
PAYE48075 · Employer returns: view / maintain BROCS: function view BROCS: format 3 - postings summary
PAYE48080 · Employer returns: view / maintain BROCS: function view BROCS: format 3A - SL postings summary
PAYE48085 · Employer returns: view / maintain BROCS: function view BROCS: format 4 - posting details
PAYE48090 · Employer returns: view / maintain BROCS: function view BROCS: format 5 - actions
PAYE48095 · Employer returns: view / maintain BROCS: function view BROCS: format 6 - prime designatory data
PAYE48100 · Employer returns: view / maintain BROCS: function view BROCS: format 7 - agent designatory data
PAYE48105 · Employer returns: view / maintain BROCS: function view BROCS: format 8 - general designatory data
PAYE48110 · Employer returns: view / maintain BROCS: function view BROCS: format 9 - designatory data for ASN
PAYE48115 · Employer returns: view / maintain BROCS: memo from banking operations - new or cancelled sub account
PAYE48116 · Employer returns: view / maintain BROCS: memo from Banking Operations - new or cancelled sub account (Action Guide)
PAYE48120 · Employer returns: view / maintain BROCS: next action codes
PAYE48130 · Employer returns: view / maintain BROCS: reminding actions for returns
PAYE48131 · Employer returns: view / maintain BROCS: reminding actions for returns (Action Guide)

PAYE Manual
Employer returns: BROCS: contents

PAYE48025 | Employer returns: view / maintain BROCS: BROCS and collection of student loans

From HM Revenue & Customs · PAYE Manual

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