Customers
If you're making a refund to one of your own customers then it's a negative fee. Create a "Credit Note" in your system, and if you cannot do that, then create a "negative invoice".
Suppliers
If one of your suppliers is making a refund to you, then post it (as a negative purchase) to the same category that you used when you made the original purchase.
PAYE or VAT
Refunds of PAYE or VAT go against the "Creditor - PAYE or Social Security" account or the "Creditor - Net VAT due" account.
Corporation Tax or Income Tax
Lastly, if it's a refund of mainstream tax it goes against the "Creditor - Corporation Tax" account. You'll probably have an account like that if your business is a Limited company, and you probably won't if you're self employed.
So Limited companies should record the tax refund against the mainstream corporation tax account and (generally) self employed people don't show tax provisions and tax refunds in their books!
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