IR9 Question 21 Refunds and/or transfers
If you’re entitled to a refund you can:
transfer it to arrears that are being paid off
transfer all or part of it to your 2021 provisional tax
have any balance direct credited to your club or society’s bank account or another deposit account (such as a building society account) shown at Question 6.
If you’ve made payments towards your 2021 provisional tax and, after completing this return, find you have less or no provisional tax to pay, the overpayment can be included in the amount Inland Revenue refund or transfer. Print the overpaid amount in Box 21A.