Hi Emma12,
If a business believes that they have overpaid VAT on their VAT returns then they must submit an error correction to HMRC through the guidance here:-
How to correct VAT errors and make adjustments or claims (VAT Notice 700/45).
You should submit this correction as quickly as possible after discovering the error.
HMRC will be unable to process any refund of overpaid VAT without the VAT returns being corrected.
If you are worried about being able to meet VAT payments owed to HMRC, or you anticipate that payments coming due will cause problems, we would encourage you to set up a self-service time to pay arrangement while the situation is resolved.
This can be done online and there is more information at
If you cannot pay your tax bill on time
If you cannot set up a time to pay arrangement online, you can call HMRC’s debt management team on 0300 200 3887.
Thank you.