DMBM215000 - Payment Allocation, Overpayments and Repayments: Duty Repaid In Error Refunded (DRIER)


This section of the DMBM covers the recovery of over-repayments which cannot be obtained by amending, adjusting or correcting customer's records.


DMBM215100Overview
DMBM215110Other over-repayment recovery systems
DMBM215120Outline of DRIER process
DMBM215130Objections and interest
DMBM215140Initial Action
DMBM215150Repayments to agents and third parties
DMBM215160Payment received
DMBM215170No payment received
DMBM215180S29 Taxes Management Act (TMA) 1970 and Para 52, Sch 18 Finance Act 1998 assessments
DMBM215190S30 Taxes Management Act (TMA) 1970 assessments
DMBM215200Raising DRIER charges on SAFE
DMBM215210Action by the SAFE unit
DMBM215220Notes for Debt Pursuit Offices

The following areas are not covered in this guidance.

  • TCO: NTC-DRIER (R97)
  • CAR: Repayments from Financial Institutions

You will need to follow the relevant established guidance for these work functions.


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