Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

PAYE Manual

Employer returns: employer return - overpayments: refusing an overpayment

An employer or contractor may sometimes refuse repayment or the credit of an overpayment to a later year.

‘Refusing an overpayment (Action Guide)’ at PAYE47116 explains the action you will need to take if this situation arises.