DMBM215130 - Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): objections and interest
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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 further information about the charge, or an objection to it, you must cease all action and refer the matter to the Accounting Error Team, Credit Request (HMRC Payments) mailbox. They will identify the charge owner within the relevant HOD and advise who should be contacted for the next steps.
When making the referral, use the DRIER charge reference 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.
Interest
DRIER charges are not interest bearing.