What is the difference between these to phrases: "money owed to HMRC" and "money owed from HMRC"

Money OWED TO HMRC is the money that you should pay to HMRC.
Money OWED FROM HMRC is the money that HMRC should pay you.

Money owed TO HMRC means you owe money to the company, whereas Money owed FROM HRMC means the company owes you money

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What is the difference between these to phrases: "money owed to HMRC" and "money owed from HMRC"

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