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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

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

If you receive a payment from the payee

  • raise a DRIER charge on SAFE in the amount of the payment

Note: if the payment was made to an agent/third party this charge should be created using the customer’s reference not the agent’s/third party’s reference.

  • use Print Payslip to prepare a payslip using the SAFE charge reference
  • send the payment and payslip to Banking, Shipley.

Customer requests Time To Pay (TTP)

Raise a DRIER charge on SAFE. Offices having SAFE Nominees should use the ‘DRIER 1 - (R97) charge’ stencil (found on SEES Forms and Letters)

  • ensure the PID of the person asking for the charge to be raised is entered in the Local Reference field (to enable contact to be made if necessary)
  • contact the customer and tell them that the request has been received and will be dealt with
  • use the DRIER - SAFE Charge Notification stencil, prominently noted ‘Time to Pay Request’ - send a copy of the letter and all relevant paperwork to:

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

TTP acceptance

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)