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HMRC internal manual

Debt Management and Banking Manual

Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): objections and interest

Appeals and objections

There is no formal right of appeal against any DRIER charges. Any ‘appeals’ against or requests to review any aspect of a charge, either in writing or by telephone, should be dealt with as an objection.

If you receive a request for more information about, or an objection to, the charge you should halt all action and refer the matter to the charge owner by using the PID shown on ETMP (SAFE) as the contact reference.

When you have received confirmation from the charge owner that the matter has been resolved you should restart the process or recovery action as appropriate.


DRIER charges are not interest bearing.