Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): notes for Debt Management
Debt Management Action
These charges are outside the IDMS system and you will need to deal with them manually.
They are not recoverable under the Taxes Acts and CCP is the only available recovery action.
Review the list to ensure that the relevant papers have been/are received. If not, contact the Miscellaneous Charges Unit who will direct you to the issuing office for copies.
If it is established there is no possibility of recovery and time to pay is not a viable proposition, (This content has been withheld because of exemptions in the Freedom of Information Act 2000) DMBM735000(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
If there is a possibility of recovery:
- issue a Notice to Repay Overpayment - Recovery letter to the payee
- BF 14 days.
No response or payee refuses to pay
England & Wales
Commence CCP proceedings.
- Refer the papers with a covering memo to EIS Edinburgh
- Change ownership of the SAFE Local Action Worklist Item to 362300.
- Refer the papers with a covering memo to EIS Edinburgh (Belfast Team)
- Change ownership of the SAFE Local Action Worklist Item to 362700.
Recovery Proceedings (RP) Checks
Follow the guidance at DMBM615120.