Posted £80 to Payroll Liabilities:HMRC for Employee NI. 1) How do I first record the payment made to HMRC? 2) Amount refunded:How do I record the refund as a HMRC credit?

What is the journal entry to be made when a Payroll Liabilities is cleared? Once the Payroll liabilities was cleared, I was refunded the payment by HMRC as this wasn't needed (tax code change), but the amount is sitting as a credit on the HMRC account.
How can I record this so it shows I have a supplier (HMRC) credit?
I've been stuck on this for a long time, any help would be appreciated.
Thanks