The taxman says three and a half million people are due a refund, but two million will have to fork out for underpaid tax.
Messy bedrooms 'hit house prices'

A survey found that two in five prospective buyers would be put off a house if it had a messy child's bedroom
A messy child's bedroom can knock thousands of pounds off the price of a house, a new study has suggested.
A survey of more than 1,000 adults by mortgage provider ING Direct found that two out of five prospective buyers would be put off a property if it had an untidy boy's or girl's bedroom.
Many said they would use it as an excuse to negotiate a lower price for a house.
Traces of pets, smelly bathrooms, overgrown lawns and grubby kitchens also had an impact on buyers' impressions of a house, said the report.
ING Direct chief executive Richard Doe said: "Parents aiming to sell their home should bear in mind the impact an untidy kid's room could have on any offers.
"Even if the mess doesn't completely dissuade a buyer, it seems that it certainly impacts on the price they'd be willing to pay - so kids keeping their rooms spic and span could really pay off."
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