PAYE48075 - Employer returns: view / maintain BROCS: function view BROCS: format 3 - postings summary
Function VIEW BROCS Format 3 ‘Postings summary’ enables you to review details of all postings made on the BROCS record for an employer or a contractor for a particular year. To be able to access this you will need the ASN for the year required.
For each posting you will be able to establish the following
| Posting | Description |
| MTH | Month to which a posting relates |
| SER | Serial number relating to that posting |
| TYPE | Type of posting (For example BLP - Bank Lodgement Payment) |
| POSTED | Date the posting was allocated to the BROCS record |
| EDP | The effective date for interest purposes of the posting |
| TAX | The amount of the posting allocated to tax |
| NIC | The amount of the posting allocated to NIC |
| TAXINT | The amount of the posting allocated to interest raised because the tax due was paid late |
| NICINT | The amount of the posting allocated to interest raised because the NIC due was paid late |
Note: The subject ‘Types of posting on BROCS’ at PAYE48135 provides a full list of possible posting types.
Using Format 3
This format should be used where you want to
- View any postings made for a specific year
And
- Obtain posting details in order to use Format 4 to
-
- Examine the details of a particular posting
Or
-
- Follow the reallocation of a posting

