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DMBM215000 - Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): contents

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This section of the DMBM covers the recovery of over-repayments which cannot be obtained by amending, adjusting or correcting customer's records.

If you do not have access to ETMP or a SAFE nominee, please send an ad hoc task to hmrc,e&c,isbc,t&dc,cst,1 under - safe penalties excluding sch36 with an SLA of 5 working days. Further information on ETMP access can be found on the ETMP intranet page.

The following areas are not covered in this guidance.

  • TCO: NTC-DRIER (R97)
  • CAR: Repayments from Financial Institutions
  • Indirect Taxes

You will need to follow the relevant established guidance for these work functions.

  1. DMBM215100
    Overview
  2. DMBM215110
    Other over-repayment recovery system
  3. DMBM215120
    Outline of DRIER process
  4. DMBM215130
    Objections and interest
  5. DMBM215140
    Initial Action
  6. DMBM215150
    Repayments to agents and third parties
  7. DMBM215160
    Payment received
  8. DMBM215170
    No payment received
  9. DMBM215180
    S29 Taxes Management Act (TMA) 1970 and Para 52, Sch 18 Finance Act 1998 assessments
  10. DMBM215190
    S30 Taxes Management Act (TMA) 1970 assessments
  11. DMBM215200
    Raising DRIER charges on ETMP (SAFE)
  12. DMBM215210
    Action by Miscellaneous Charges Unit
  13. DMBM215220
    Notes for Debt Management