The taxman says three and a half million people are due a refund, but two million will have to fork out for underpaid tax.
Britvic recalls Fruit Shoot drinks

Some versions of the children's drink Fruit Shoot is being recalled over a packaging issue
All bottles of popular children's drink Robinsons Fruit Shoot which feature a new cap design are being recalled because of a "packaging safety issue", its maker said.
All bottles of the drink and spin-off Fruit Shoot Hydro, a flavoured mineral water aimed at children aged seven to 11, featuring the new design are being recalled in what Britvic called a "precautionary measure".
People should return bottles to where they bought them and they will receive a refund, it said.
"Britvic Soft Drinks is recalling all Robinsons Fruit Shoot and Fruit Shoot Hydro packs, featuring the new design cap, due to a packaging safety issue," the company said in a product recall notice.
"Consumers with any affected product should return it to the retailer for a refund. This is a precautionary measure. Fruit Shoot My-5 is not being recalled. No other Robinsons products are affected.
"Britvic Soft Drinks apologises for any inconvenience caused."
According to the Britvic website, Robinsons Fruit Shoot "is the number one selling children's FMCG (fast-moving consumer goods) brand, worth £96 million". On its promotional website, www.fruitshoot.com, the company says that it has introduced a new Fruit Shoot featuring a "spill proof Magicap" which is an "easy to open sports cap".
The Fruit Shoot Hydro was launched last year with a £2.5m marketing campaign. Britvic's website says it is "made from spring water, with a hint of natural fruit flavour, providing children with a tasty and refreshing drink which is free from sugar and artificial colours and flavourings".
"It will be available in a sports bottle format, designed to appeal to children that are active and need to stay hydrated," it adds.
Britvic said it was running adverts in national newspapers on Tuesday advising customers of the recall. They are being advised to call the company's consumer care line on 0800 0321767.
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