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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): other over-repayment recovery systems


Where it is possible to recover over-repayments through amendment to customers’ live SA/COTAX records the procedures under

  • SA - SAM112000 
  • CT - CTM95140 

can be used.

Employers (BROCS)

Over-repayments of PAYE to employers will usually show up as underpayments on the BROCS record and should be treated and recovered as such. But if the scheme has ceased the DRIER process will apply.

Where the wrong customer (customer A) has been repaid money proper to another customer (customer B) and both customers have open BROCS records, the error can be corrected by moving money from customer A’s BROCS record to customer B’s record. Any resultant underpayment can then be recovered in the normal way.

Employees (COP)

You can recover over-repayments by following the process as detailed in PAYE90015 and, where applicable, SAM112010.