DMBM215120 - Payment Allocation,
Overpayments and Repayments: Duty Repaid In Error Refunded (DRIER):
Outline of DRIER process
If you have an over-repayment that cannot be recovered by using
regular procedures, like amending the customer’s live
records, you should:
- issue a letter to the customer explaining
how the over-repayment arose and ask for payment
- identify cases suitable for assessment
under Section 29/30 TMA 1970 / Para 52, Schedule 18 Finance Act
1998
- make the necessary arrangements for under
Section 29/30 TMA 1970 / Para 52, Schedule 18 Finance Act 1998
charges to be raised where appropriate, or
- create DRIER charges on SAFE where these
do not apply.
