Beta This part of GOV.UK is being rebuilt – find out what this means

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): raising DRIER charges on SAFE

Where Section 29/30 TMA 1970 and FA 1998 Sch18, Para 52 is not appropriate

If neither of the tests covered at DMBM215180 or DMBM215190 are appropriate or DMBM215150 applies you should:

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

Note: If the payee is an agent/third party, raise the charge on the payee.

  • ensure the PID of the person asking for the charge to be raised is entered in the Local Reference field (this will enable contact to be made if necessary)
  • use the DRIER - SAFE Charge Notification stencil (Word 36KB) - 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)

Note: If the charge was raised on the agent/third party, prominently note the papers ‘Repayment made to Agent/Third Party’.

If you do not have access to SAFE or a SAFE Nominee, follow the guidance at Raising Charges; Over-repayments DRIER (R97) .