An employee has gone on Maternity leave from February and will be receiving 2/3's of her usual salary while on leave. Of course this reduced payment has resulted in a negative PAYE for her February pay and she is the only staff member that earns enough to have PAYE deducted so my total PAYE for February is a negative. How do I recover this over payment of PAYE since I can't process a negative on the EMP201?