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BROCS demand (DN) reminder cycle

Where the surcharge is still subject to the 30-day appeal period BROCS will issue demands for any underpayment but not include the surcharge amount as an itemised charge nor reflect the surcharge in the ‘Amount now due� on any DNs issued.

At the expiry of the 30-day surcharge appeal period

• where an underpayment work item exists in IDMS, BROCS will update IDMS to include the surcharge amount
• where there is no IDMS work item but an underpayment remains unpaid and a further DN is scheduled then on review BROCS will issue the DN and include the surcharge amount
• where there is no IDMS work item and only the surcharge remains unpaid, BROCS will pass a NEW LAN for the surcharge amount to IDMS.

In most cases the DN’s will have been issued and the LAN passed to IDMS before the 30-day appeal period has expired.

Reminders not issued

BROCS will pass a LAN to IDMS without issuing a reminder where

• it detects a partial surcharge remission is posted on the record
• the balance due on the surcharge and any underpayment is less than the remission limit (i.e. £100.00 or less). For guidance on the small remission process where this situation occurs see DMBM755000 onwards.

However where

• the balance due is less than the remission limit and
• the employer has submitted his P11D(b) and
• the N1A has been posted on BROCS and
• today’s date is before the appropriate N1A due date (i.e. 22nd July)

BROCS will set a review date on the case after the N1A payment date. On review BROCS will issue a LAN to the DMEU C/W PAYE UP. The work item will not be subject to IDMS automatic actions.