SolvedTCM0320060 | Extra information: glossary: B
From HM Revenue & Customs · Tax Credits Manual
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 |
BROCS
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.