SAM112020 - Repayments: recover over-repayment: over-repayments: recovery by the DRIER procedures
DRIER (Duty Repaid In Error Refunded) procedures
Over-repayments of £50 or less
Over-repayments over £50
Over-repayment charges over £100
DRIER (Duty Repaid In Error Refunded) procedures
These recovery procedures refer to over-repayments that cannot be recovered through the taxpayer's SA record and it is too late to cancel the repayment on the SA record because the repayment status is shown as 'Issued'. These procedures refer to all appropriate cases irrespective of whether the error resulting in the over-repayment was that of the taxpayer or HMRC.
There are several reasons why an over-repayment cannot be pursued by the SA accounting system and the DRIER procedures will be required, for example
- The repayment was not issued or recorded on the SA system and / or
- The repayment was issued to the wrong taxpayer and / or
- The repayment was issued from the wrong SA record and / or
- The repayment was issued for an incorrect and excessive amount and / or
- The assigned repayment was issued to the taxpayer in error
In these instances, from the commencement of Account 2001 the formalised recovery procedures required that a R97 charge be created for every over-repayment established in line with the revised 'duty repaid in error refunded' (DRIER) procedures.
Since the introduction of DRIER charges on the Strategic Accounting Framework Environment (SAFE) system in January 2007, all DRIER charges are input direct to SAFE by the identifying office. Therefore there is no longer any necessity to complete a form R97 to raise a DRIER charge.
Where a local processing office does not have access to the SAFE system, the manager should appoint a SAFE Nominee(s) and apply for a SAFE Licence. Full guidance regarding SAFE nominees and licenses can be found in the SAFE Security Guide (SSG)
In cases where the repayment was issued by payable order, before commencing the DRIER procedures you should contact Finance, Payable Order Services to confirm whether the payable order has been cashed as it may still be possible to stop the repayment.
- If the payable order has not been cashed, Finance should be asked for authority to cancel the repayment in order that you can reissue the repayment correctly
- If the payable order has been cashed, you should follow the DRIER procedures below
Over-repayments of £50 or less
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Over-repayments over £50
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Over-repayment charges over £100
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