PAYE91080 | Reconcile individual: overpayments: work item 245 - overpayment identified issue manual payment
From HM Revenue & Customs · PAYE Manual
This work item will be created when the Welsh indicator is set, or where access to the individual’s record has been restricted during the tax year, for example; where the individual has held employment with a ‘secure’ employer, such as a government department or public body.