Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): outline of DRIER process
If you have an over-repayment that cannot be recovered by using regular procedures, like amending the customer’s live records, you should:
- issue a letter to the customer explaining how the over-repayment arose and ask for payment
- identify cases suitable for assessment under Section 29/30 TMA 1970 / Para 52, Schedule 18 Finance Act 1998
- make the necessary arrangements for under Section 29/30 TMA 1970 / Para 52, Schedule 18 Finance Act 1998 charges to be raised where appropriate, or
- create DRIER charges on ETMP (SAFE) where these do not apply.
The office or officer identifying the over-repayment:
- is responsible for notifying the relevant person of the over-repayment
- ir responsible for having the DRIER charge raised on ETMP (SAFE)
- retains ownership of the charge and responsibility for handling any queries or issues which may arise.