RM5060 | Replacement of payable order returned by Collector etc

From HM Revenue & Customs · Repayment Claims Manual

You may have to issue a replacement payable order because the Collector, Accounts Office, Enforcement Office or Controller could not accept the payment. This will always be a manual payable order

check that the hardcopy and R23 show CANCELLED
make out a fresh R23 and where tax remains outstanding, a form R90, R90A or R90A(Z) for the revised amount of the set-off
enter the serial number of the cancelled payable order in the notes space of the new R23
enter `R296 to go with R30’ on the R23
deal with the balance of the repayment as appropriate
tell the claimant how you have dealt with the total repayment
pass the file through for repayment.