PAYE91070 | Reconcile individual: overpayments: work item 128 - manual WI - recalculate REPT
From HM Revenue & Customs · PAYE Manual
Work item 128 is a generic work item which is now reserved for priority work. This work item should no longer be manually generated in order to create a BF.
If you need to create a BF you should follow guidance at PAYE105520.