The taxman says three and a half million people are due a refund, but two million will have to fork out for underpaid tax.
Costs causing cutback on trips

Mounting motoring costs are causing car drivers to cut back on the number of trips they make, according to a survey
Mounting motoring costs are causing car drivers to cut back on the number of trips they make, according to a survey.
As many as 41% of motorists have reduced car journeys while 11% are making better use of public transport, the poll by Green Flag breakdown service found.
Nearly 40% are trying to avoid such actions as heavy acceleration and sudden breaking to help minimise their fuel consumption.
Also 8% said they had traded in their old car for something more economical.
Green Flag spokeswoman Miranda Schunke said: "There's no doubt that the current price, and predicted increase of the cost of fuel in the UK is forcing many people to rethink their driving behaviours.
"Taking the pedal off the metal will not only save motorists money, but will also make roads safer as drivers avoid racing away from junctions. Millions of motorists have vowed to be more economical and the knock-on effect of this is safer roads and reduced emissions so there is a silver lining."
The survey involved a total of 2,014 adults.
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