The taxman says three and a half million people are due a refund, but two million will have to fork out for underpaid tax.
Jaguar dealers top service table

Jaguar has topped a car dealership customer satisfaction table
Jaguar has raced to the top of a car dealership customer satisfaction table.
The luxury car company's dealer network scored a satisfaction figure of 86.1% in a JD Power survey published by What Car?
Second in the 27-company table was Lexus (83.6%), with Toyota (82.4%) third and Mercedes-Benz (82.3%) fourth.
Chevrolet was 27th and last with a satisfaction score of 71.5%.
Ford (77.3%), Mini (77.2%) and Vauxhall (77.1%) were all near the foot of the table, which was based on responses from nearly 15,000 customers who had had a car service at their dealership in the last 12 months on vehicles bought between January 2009 and December 2010.
What Car? editor-in-chief Chas Hallett said: "The survey clearly shows that Jaguar dealers have the most friendly, helpful staff, and the best facilities and workmanship.
"Customer satisfaction is not just about the product, it's about the whole package, and Jaguar is delivering."
He went on: "This survey also shows that lots of dealers are doing a good job but some still have a lot of work to do.
"Car buyers are spending a lot of money and should have the confidence that they will get the same standards of service as the best retail outlets on the high street.
"These opinions, from people who have lived with their cars and experienced these dealers for some time, show that this is not always the case."
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