TCM0320060 - Extra information: glossary: B
Benefits in kind
Benefits paid by the Republic of Ireland
Benefit paid by Scotland
BROCS
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鈥檚 Allowance | Include in full |
| Deserted Wife鈥檚 Allowance | Disregard in full |
| Deserted Wife鈥檚 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鈥檚 Allowance | Include but disregard Carer鈥檚 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鈥檛 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.