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DMBM215000 | Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): contents

From HM Revenue & Customs · Debt Management and Banking Manual

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

If you do not have access to ETMP or a SAFE nominee, please send an ad hoc task to hmrc,e&c,isbc,t&dc,cst,1 under - safe penalties excluding sch36 with an SLA of 5 working days. Further information on ETMP access can be found on the ETMP intranet page.

The following areas are not covered in this guidance.

  • TCO: NTC-DRIER (R97)

  • CAR: Repayments from Financial Institutions

  • Indirect Taxes

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

Contents13 entries

  1. DMBM215100Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): overview
  2. DMBM215110Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): other over-repayment recovery systems
  3. DMBM215120Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): outline of DRIER process
  4. DMBM215130Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): objections and interest
  5. DMBM215140Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): initial action
  6. DMBM215150Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): repayments to agents and third parties
  7. DMBM215160Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): payment received
  8. DMBM215170Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): no payment received
  9. DMBM215180Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): S29 Taxes Management Act (TMA) 1970 and Para 52, Sch 18 Finance Act 1998 assessments
  10. DMBM215190Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): S30 Taxes Management Act (TMA) 1970 assessments
  11. DMBM215200Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): raising DRIER charges on ETMP (SAFE)
  12. DMBM215210Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): Action by Miscellaneous Charges Unit
  13. DMBM215220Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): notes for Debt Management