The taxman says three and a half million people are due a refund, but two million will have to fork out for underpaid tax.
Top alternatives to the iPhone 4

Top alternatives to the iPhone 4
It's been two years since the iPhone 4S was launched so if your contract is about to come to and end, here is our pick of the best alternative deals.
Two years ago, the iPhone 4 was dominating the headlines as eager Apple fans dashed to snap up the new model, and now the time has come for those on 24-month contracts to get an upgrade.
Although many Apple converts will stay loyal to the brand, there are lots of other options around in the smartphone market.
In fact, android phones, which have traditionally taken a back to seat to the likes of the iPhone and Blackberry, are gaining popularity - sales were up 8.5% in the UK last year, according to consumer insight company, Kantar Worldpanel.
If you’re one of the thousands looking to upgrade your iPhone 4, we have an in-depth comparison table of the best deals on the market, and here I’ve outlined the top brands and deals to keep your eye on.
Samsung Galaxy S3
After launching last month, the Samsung Galaxy S3 was the most popular model bought through uSwitch.com in June, knocking the iPhone 4S off the top spot. The main plus points of the new model include the ‘S-Voice’ functions which allow users to check the weather, open apps, take photos and turn the phone on and off with voice commands. These tools combined with a reasonable starting price, make it the UK’s most popular choice of smartphone.
Top deals:
Our top pick is a £33 deal on a 24-month contract with 3. It includes unlimited internet, 2,000 minutes and 5,000 texts and you’ll have to pay £29 for the handset.
If you don’t want to be tied into such a long contract, T-Mobile has an 18-month deal which will cost you £41 a month and includes 750Mb of data, 900 minutes and unlimited texts with an upfront charge of £19 for the handset.
Apple iPhone 4S
Most people I know with an iPhone say they would ‘never go back’ to any other brand, and sales are strong with a 5.4% rise in the UK in the last year. Apple fans will know a new model is launching in the autumn and may want to hang on until then to get the latest product. However, if you are looking for a new model right now, the iPhone 4S is the next best thing to the iPhone 4.
Top deals:
For £34 a month, 3 offers a contract for 24 months which includes unlimited internet, 2,000 minutes and 5,000 texts and you’ll have to pay £49 for the phone.
If you want a shorter contract you’ll have to pay slightly more and Orange’s 18-month deal (via dial a phone) will cost you £36 a month and includes 300 minutes, 500 texts and 1GB of data.
HTC One X
Another popular android model, the HTC One X has been praised for being easy to use because of its minimalist design. What sets it apart from the top two options is the slightly cheaper price.
Top deals:
With a one-off handset cost of £29, 3’s 24-month contract is £29 a month and includes 500 minutes, 5,000 texts and unlimited internet data.
[SPOTLIGHT]If you’re looking for a contract with more minutes, O2’s 24-month deal (through Tesco Phone Shop) includes unlimited minutes and texts with 2GB of data for £36 a month and a free handset.
Nokia Lumia 800
The main draw with the Nokia Lumia 800 is the price, with contracts starting at £15 a month on most providers. The phone might not be as popular as more expensive models, but because it’s the first Windows handset to be released following the Windows/Nokia tie-up, it includes mobile versions of all Microsoft Office packages and exclusive programs like the Nokia Drive sat nav.
Top deals:
When looking solely at price, Orange (via dial a phone) has a great 24-month contract priced at £15.50 with a free handset. It’s pretty basic though with, 100 minutes, unlimited texts and 100MB of data.
For a more well-rounded deal, Vodafone (via mobile phones direct) has a 24-month contract including 500Mb, unlimited texts and 300 minutes for £26 a month.
Samsung Galaxy Ace
Even cheaper than the Nokia Lumia, the Galaxy Ace model is the one to go for if you’re looking for a basic smartphone at a reasonable price. It has all the functions you would expect such as a camera, video, media player and pre-installed apps like Facebook and YouTube but at a starting price of just £7.50 a month.
Top deals:
One of the cheapest 24-month contracts of £7.50 a month comes from Talkmobile (via mobiles.co.uk) and includes 500Mb of data, 250 minutes and 5,000 texts.
With 3 (via mobiles.co.uk) you can also get a 24-month deal with unlimited internet data 5,000 texts, 100 minutes and a free handset for £25 a month.
How you can save even more money?
Choosing the right smartphone tariff is tricky and as a nation we waste £1.5billion each year by going over our allowances. To keep a check on how far you’re into your tariff, the Carphone Warehouse has a free ‘Bill Angel’ app which will track your call, text and data usage. It’ll even let you know when you’re close to your limit.
What to do with your old model
If you’ve decided to upgrade your phone for a newer version or opted for a completely different brand, you can make some money on your old model, either by selling it or recycling. Read our article on the best ways to make money from your old mobile to find out how.
More on smartphone deals
How your smartphone can save you money
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