If the deceased has continued to receive pension payments after their death, or any other income which will need to be reimbursed, do the following to record the money which is received and then paid out.
1. Set up the pension as an income-only asset.
2. Record the income receipt against this asset and show it as going into the relevant cash account (i.e. whichever bank it was paid into). If tax is not going to be paid on this then you can always set this receipt as 'Non-taxable'.
3. When the money is reimbursed to the pension company, you can then choose to 'make a debit against income'.
4. If you then run an income report, both the receipt and the refund will be included.