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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): overview


In cases where an over-repayment has been made or a repayment has been made to the wrong customer, action may be required to correct errors on records and pursue re-imbursement of sums paid in error.

If an over-repayment cannot be recovered through amendment to SA, CT or BROCS system records, a formal assessment under the appropriate legislation should be considered.

Where neither of these applies the overpayment can be recovered by raising a DRIER charge on SAFE.

For DRIER charges which predate April 2009, if the charge remains unpaid recovery may also be possible using assessments raised under established legislation.