This article explains how to input a transaction for Corporation Tax Refunds
Every company which is liable to corporation tax should fill out the Company Tax Return for each accounting period even if you don't owe any corporation tax or are due a refund. If you are due a refund you can choose how this is repaid; either straight away or this can be carried forward to the next accounting year.
If you have received a Corporation Tax refund relating to a previous year, you will follow the below steps:
You would process the actual rebate payment as a negative amount in currentaccount.xls (payments section)
If the Rebate related to a previous years taxation, to make this balance with your corporation tax liability you'll have to make the same adjustment to the corporation tax liability section in financialaccounts > openaccounts.
For example -