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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): payment received

If you receive a payment from the payee

  • raise a DRIER charge on ETMP (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 ETMP (SAFE) charge reference
  • follow the guidance at Direct taxes - Preparing and sending direct taxes cheques for processing.

Customer requests Time To Pay (TTP)

Raise a DRIER charge on ETMP(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 electronically via e-form to “Corporate Treasury MCU SAFE DRIER Charges”
  • If you are unable to send via e-form, please forward 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)

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TTP acceptance

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