51²è¹Ý

51²è¹Ý in kind
51²è¹Ý paid by the Republic of Ireland
Benefit paid by Scotland
BROCS

51²è¹Ý in kind

51²è¹Ý 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.

51²è¹Ý 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

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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.