Hi Ramesh:
You can use Payment made in error (0793) infotype or Predetermination PAYE and NIC Adjustment (0874) infotype for this purpose.
Infotype Payment Made in Error GB (0793) - Payroll Great Britain (PY-GB) - SAP Library
Predetermination PAYE and NIC Adjustment (Infotype 0874) - Payroll Great Britain - SAP Library
Best,
Antoine