VAT Refund - Which GL Account?

[afcouling]

Hi all.

An accounting question if I may.......

I have received a VAT refund from the HMRC.
When entering the bank account receipt, which GL account should I post it to?

My VAT GL account are set-up as follows:

Input tax GL Account: VAT Recoverable (2310)
Output tax GL Account: VAT Payable (2300)

Should the refund be posted to either of the above, or a separate account?

Thanks in advance.

Andy.