DMBM215140 - Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): initial action
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When you initially find an over-repayment follow the steps below.
If the repayment was made by payable order and the order has not been cashed or returned
- Write to the payee telling them that you are cancelling the PO and, if it has not been returned, that it should not be presented for payment.
- Cancel the payable order using existing procedures.
No further action is necessary.
If the repayment was made by payable order and the order has been cashed or the repayment was made by BACS or CHAPS
The recipient may identify that the amount of the repayment is incorrect or does not belong to them and send in a payment in settlement.
If the taxpayer makes payment of the over-repayment following the initial applications
- Raise a DRIER charge on ETMP (SAFE add and allocate payment to DRIER Charge).
If you do not receive payment in settlement of the over-repayment
- Issue DRIER 31 Repayment in error letter (found on SEES)