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Contents

Official guidance
Debt Management and Banking Manual

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

  • DMBM215100 · Overview
  • DMBM215110 · Other over-repayment recovery systems
  • DMBM215120 · Outline of DRIER process
  • DMBM215130 · Objections and interest
  • DMBM215140 · Initial action
  • DMBM215150 · Repayments to agents and third parties
  • DMBM215160 · Payment received
  • DMBM215170 · No payment received
  • DMBM215180 · S29 Taxes Management Act (TMA) 1970 and Para 52, Sch 18 Finance Act 1998 assessments
  • DMBM215190 · S30 Taxes Management Act (TMA) 1970 assessments
  • DMBM215200 · Raising DRIER charges on ETMP (SAFE)
  • DMBM215210 · Action by Miscellaneous Charges Unit
  • DMBM215220 · Notes for Debt Management
  1. Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): contents
  2. Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): objections and interest

DMBM215130 | Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): objections and interest

From HM Revenue & Customs · Debt Management and Banking Manual

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Appeals and objections

There is no formal right of appeal against any DRIER charges. Any ‘appeals’ against or requests to review any aspect of a charge, either in writing or by telephone, should be dealt with as an objection.

If you receive a request for more information about, or an objection to, the charge you should halt all action and refer the matter to the charge owner by using the PID shown on ETMP (SAFE) as the contact reference.

When you have received confirmation from the charge owner that the matter has been resolved you should restart the process or recovery action as appropriate.

Interest

DRIER charges are not interest bearing.

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