DMBM215120 - Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): outline of DRIER process

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

If you have an over-repayment that cannot be recovered by using regular procedures, like amending the customer’s live records, you should:

 

• identify cases suitable for assessment under Section 29/30 TMA 1970 / Para 52, Schedule 18 Finance Act 1998
• make the necessary arrangements for Section 29/30 TMA 1970 / Para 52, Schedule 18 Finance Act 1998 charges to be raised where appropriate, or
• issue DRIER 31 Repayment in Error letter to customer explaining how the over-repayment arose and asking for payment (found on SEES)
• create DRIER charges on ETMP (SAFE) where these do not apply.

The office or officer identifying the over-repayment:

• is responsible for notifying the relevant person of the over-repayment
• is responsible for having the DRIER charge raised on ETMP (SAFE)
• retains ownership of the charge until the case passes to Debt Managements new CDCS process