Prior Year NI EE Refund processed by HMRC

If the employer needs to make a prior year adjustment for an employee to correct the NI EE contributions year to date figures (for example, reflecting a refund from the 2023/24 tax year) and sends the amended FPS for the prior year to HMRC, Does HMRC automatically refund the NI EE contributions to the employee, or do they wait for a letter from the employer before issuing any refunds? This is to ensure that if the employer processes the NI EE refund in the current year, it is not duplicated by HMRC.

Hi otokini,
No, HMRC will not automatically refund the business if a corrected FPS is sent generating a credit on account.
The employer would need to contact our Employers Helpline to request this, where further checks will be completed before the business is refunded. 
Thank you.