Tagging untagged PayPal refunds

Hi
Could you please explain how to tag PayPal refunds:
The transactions so far are:

REFERENCE	NOTES	MONEY OUT (GBP)	MONEY IN (GBP)	TAG STATUS
FEE REVERSAL: ???	"PayPal Transaction ID: ??? - PayPal Fee: 0.00"	0	0.74	UNTAGGED
TRANSFER: ???	"PayPal Transaction ID: ??? - PayPal Fee: 0.00"	0	52.06	UNTAGGED
Somebody (???)	"PayPal Transaction ID: ??? - PayPal Fee: -0.74"	52.8	0	TAGGED

What should I be doing with the untagged items?

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