Hello, I'm Keith and happy to help you with your question. Yes, you can make such a payment. However in the back of my mind, albeit from when I ran a large payroll section in the early 70s, is that the sum due can be restricted for a small employer. A large employer may refund with impunity, and I worked for a large employer. Things have moved on these last 40 years and such restrictions probably now longer apply. Have you tried looking in your Employer's Guide for operating PAYE? I just have and can find no warning against the practice.