I have a member of staff who is on extended unpaid leave at the moment, we aren’t sure if he will come back or not so have left him on the books for now. As he was the only employee that earned enough to pay Tax and NI we are now in a position where he is receiving a tax refund each week and therefore the PAYE account is in credit (if you see what I mean! Probably not used the right terms). Do I have to make a claim to get this back from HMRC? If he doesn't return the credit is likely to just keep building.