DMBM215110 - Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): other over-repayment recovery systems
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SA/COTAX
Where it is possible to recover over-repayments through amendment to customers’ live SA/COTAX records you can use the procedures for:-
can be used.
Employers - payments allocated to incorrect closed BROCS record
Follow the guidance at http://intranet.prod.dop.corp.hmrc.gov.uk/page/guidance/business-guidance-notes/bgn00918-brocs-decommissioning-dm-ct-reallocationrepayment-process-following-brocs-migration-etmp
Employees (COP)
You can recover over-repayments by following the process as detailed in PAYE90015 and, where applicable, SAM112010.