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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): no payment received

No payment or other response received after 30 days

Note: this is not applicable to payments made to agents/third parties.

If there has been no response or payment following the issue of the notification letter consider whether the case is suitable for assessment under Sec 29/30 TMA 1970 or FA1998 Sch 18 Para 52.

If it is clear that an assessment under Section 29/30 TMA 1970 or FA1998 Sch 18 Para 52 is not appropriate go straight to page DMBM215200.