Accounting question re tax refund

[Bob Williams]

I overpaid my income tax and HM Revenue and Customs has kindly sent me a 
cheque. Would you advise me to record this as a negative value in 
Expenses:Income Tax or income in Income:Other Income?

The money isn't actually income, I just accidentally "lent" it to the 
taxman ;). Likewise, it's not tax either, as I should never have sent to 
said taxman in the first place.

I realise that this is an arbitrary decision, but I'd be interested in 
hearing what others have done in this situation.
-- 
Bob
Registered Linux User #463880
GPG-FP: A6C1 457C 6DBA B13E 5524 F703 D12A FB79 926B 994E
openSUSE 10.3, Kernel 2.6.22.17-0.1-default, KDE 3.5.9
Intel Celeron 2.53GB, 2GB DDR RAM, nVidia GeForce 7600GS