The taxman says three and a half million people are due a refund, but two million will have to fork out for underpaid tax.
Majority back 5p carrier bag charge

The majority of people think England should introduce a 5p charge on single-use carrier bags, a poll suggested
Most people think a 5p charge on single-use carrier bags should be introduced in England to cut litter and waste, a poll suggested.
Three-quarters of those quizzed (75%) said they would try to cut down on the use of new plastic bags if there was a 5p charge on them, according to the survey for a coalition of groups pushing the Government to bring in a bag levy in England.
The poll of 1,752 English adults found 56% agreed a 5p carrier bag charge was not unreasonable even in a time of austerity, as it had been proved to reduce litter and waste, although a quarter disagreed.
The "break the bag habit" coalition of conservation and anti-litter groups wants the Government in England to bring in a charge on plastic bags, which they say end up littering the streets, countryside and beaches or damaging marine wildlife.
The latest figures showed the number of carrier bags being given out by supermarkets rose by more than 5% last year across the UK, the second annual rise in a row, with customers using almost eight billion carrier bags in 2011.
But in Wales, where a 5p charge was introduced last October, the amount of single-use bags being taken home has fallen significantly. Northern Ireland is bringing in a charge next year and Scotland is consulting on doing the same.
England has no plans for a plastic bag charge, but 54% of those questioned in the survey agreed that the country should follow the lead of the other parts of the UK and seek to introduce a 5p levy.
The coalition says the polling results show that, despite concerns among politicians that people would be reluctant to face a charge on bags in difficult economic times, the English public would support such a move.
Samantha Harding, of the Campaign to Protect Rural England, urged David Cameron and George Osborne to ensure that a charge on plastic bags was included in this year's Autumn Statement on the economy.
A spokesman for the Environment Department said: "We want to work with retailers to help them lift their game to cut the number of bags they hand out. We are monitoring the results of the charging scheme in Wales and the outcome of the Scottish consultation on a charge."
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