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HMRC internal manual

Debt Management and Banking Manual

Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): contents

This section of the DMBM covers the recovery of over-repayments which cannot be obtained by amending, adjusting or correcting customer’s records.

The following areas are not covered in this guidance.

  • TCO: NTC-DRIER (R97)
  • CAR: Repayments from Financial Institutions

You will need to follow the relevant established guidance for these work functions.