I am pleased to tell you that you are due a repayment of income tax for the year shown above.
I saw the above in the letter received from HM revenue.
What sort of structure is you are due"?
A passive?
The word "due" is an adjective here. The phrase "due a repayment" means you are owed a repayment (of perhaps overpaid income tax) by the HMRC.
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The word "due" is an adjective here.
The phrase "due a repayment" means you are owed a repayment (of perhaps overpaid income tax) by the HMRC.