Where it is found that a payable tax credit ought not to have been paid, or has been overpaid, HMRC needs to establish whether an assessment can be raised using the provisions in FA98/SCH18/PARA52(2)(ba) and 5(ab) (introduced by FA2000/SCH21/PARA3).

An assessment cannot be raised under the above legislation if, for example, the condiitons in neither FA98/SCH18/PARA43 nor FA98/SCH18/PARA43 are met. When an assessment cannot be raised use the Duty Repaid in Error Refunded (DRIER) procedure. Instructions can be found in the Debt Management and Banking Manual in pages 215000 to 215220.

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