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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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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 SAFE where these do not apply.