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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): raising DRIER charges on ETMP (SAFE)

DMBM215200 | Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): raising DRIER charges on ETMP (SAFE)

From HM Revenue & Customs · Debt Management and Banking Manual

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