Accounting question re tax refund

[Adam Funk]

On 2008-05-19, Bob Williams wrote:

> 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.

I think it should be a negative value in Expenses:Income Tax.