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