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.