The taxman says three and a half million people are due a refund, but two million will have to fork out for underpaid tax.
Apple submits Samsung ban bid list

Apple's lawsuit alleged 28 Samsung smartphones and computer tablets had 'slavishly copied' iPhones and iPads
Apple has given a US federal judge a list of eight Samsung Electronics products it wants pulled from shelves and banned from the US market.
US District Judge Lucy Koh asked for the list after a jury in San Jose last week slammed Samsung with a 1.05 billion US dollar (£664 million) verdict, finding that the South Korean technology giant had wilfully copied Apple's iPhone and iPad in creating and marketing the products. Samsung plans an appeal.
The products Apple wants banished from the United States are all smartphones - Galaxy S 4G, Galaxy S2 AT&T, Galaxy S2, Galaxy S2 T-Mobile, Galaxy S2 Epic 4G, Galaxy S Showcase, Droid Charge and Galaxy Prevail.
Judge Koh on June 26 banned the Galaxy Tab 10.1 from the US market after finding it likely violated a "design patent".
Samsung is now asking for that ban to be lifted after the jury found the computer tablet did not infringe that particular patent, but it did find it infringed three of Apple's software patents that cover the popular "bounce-back" and pinch-to-zoom features.
The judge has scheduled a September 20 hearing to discuss Apple's demands for the sales bans. She asked Apple on Friday to submit the list of products its wants removed from US stores after Samsung complained it does not have enough time to prepare for the scheduled hearing.
The judge is deciding whether to reschedule the hearing to give Samsung more time to prepare. The South Korean company plans to ask the judge to toss out the jury's verdict as unsupported by the evidence. Failing that, the company says it will appeal against the verdict to higher courts, including the US Supreme Court.
In addition to the sales bans, Apple also plans to ask the judge to triple the damages to 3.15 billion dollar (£1.9 billion) because of the jury's finding that Samsung wilfully copied Apple.
Apple filed its lawsuit in April 2011 alleging that 28 Samsung smartphones and computer tablets had "slavishly copied" the iPhones and iPads. Samsung countered with its own claims that Apple used its wireless technology without proper compensation.
A nine-person jury in its verdict on Friday unanimously agreed with Apple. Most of the damages were tied to Samsung's smartphones. It rejected Samsung's counterclaims.
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