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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): payment received

DMBM215160 | Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): payment received

From HM Revenue & Customs · Debt Management and Banking Manual

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If you receive a payment from the payee

  • raise a DRIER charge on ETMP (SAFE) in the amount of the payment

Note: if the payment was made to an agent/third party this charge should be created using the customer’s reference not the agent's/third party's reference.

Customer requests Time To Pay (TTP)

Raise a DRIER charge on ETMP(SAFE).

  • contact the customer and tell them that the request has been received and will be dealt with.

Top of page

TTP acceptance

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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