Hey marlo13,  

Thanks for your post and welcome to the community.

Returns which are filed with a negative balance of VAT DUE (i.e. refund) are automatically marked as paid on the system - to record the refund click on the drop-down on the action column against the filing and 'Record refund'. Select the bank account, date, and amount received then save - this will the match to the payment in for-review if you have the bank connected.