Employers should net any refunds against other PAYE deductions in September, but some might find these insufficient to cover the refunds. In this situation, employees may apply to HMRC for funding to cover the balance. HMRC have set up an email service for employers in order to claim refunds for up to 10 employees, claims may also be made by post. Full details are given on 
Putting through the to adjust for the new 2008-09 personal allowance in September may leave some employers short changed when they process some employees through the payroll and consequently have to make a tax refund because of the rise in allowances.