Corporation Tax refund in previous year

My company had a trading loss in year 2021-2022, which I received a refund of £3,000 in this years accounts 2022-2023. For this years tax return do I include the tax refund as trading profit which is then liable for corporation tax? i.e 19% of the £3,000 thanks

Hi A refund of tax paid and then offset by losses is not classed as trading income/profit and is not therefore liable for corporation tax. Thank you