DMBM215200 - Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): raising DRIER charges on ETMP (SAFE)
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Where Section 29/30 TMA 1970 and FA 1998 Sch18, Para 52 is not appropriate
If neither of the tests covered at DMBM215180 or DMBM215190 are appropriate or DMBM215150 applies you should:
- raise a DRIER charge on ETMP (SAFE). Offices having SAFE Nominees should use the ‘DRIER 1 - (R97) Charge’ stencil (found on SEES Forms and Letters)
Note: If the payee is an agent/third party, raise the charge on the payee. Please ensure that you include the NINO/UTR of the client the charge refers to in the Local Reference field.
- ensure the PID of the person asking for the charge to be raised is entered in the Local Reference field (this will enable contact to be made if necessary)
- send a copy of the letter and all relevant paperwork electronically via e-form to “Corporate Treasury MCU SAFE DRIER Charges”
The following information must be included:
- ETMP Business Partner Reference
- ETMP charge reference
- Head of Duty Reference
- Customer’s name
- Customer telephone number (if known)
- Date letter issued
- Reason for payment in error
- Case worker name and contact details.
Note: If the charge was raised on the agent/third party, prominenetly note the papers ‘Repayment made to Agent/Third Party’.