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:-

• SA - SAM112000 
• CT - in EM3200

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.