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

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

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