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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): notes for Debt Technical Offices

DTO Action

Important Note

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 SAFE 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.

Scotland

  • Refer the papers with a covering memo to EIS Edinburgh
  • Change ownership of the SAFE Local Action Worklist Item to 362300.

Northern Ireland

  • 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.