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.
Overview |
|
Other over-repayment recovery systems |
|
Outline of DRIER process |
|
Objections and interest |
|
Initial Action |
|
Repayments to agents and third parties |
|
Payment received |
|
No payment received |
|
S29 Taxes Management Act (TMA) 1970 and Para 52, Sch 18 Finance Act 1998 assessments |
|
S30 Taxes Management Act (TMA) 1970 assessments |
|
Raising DRIER charges on SAFE |
|
Action by the SAFE unit |
|
Notes for Debt Technical 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.
