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

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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