The taxman says three and a half million people are due a refund, but two million will have to fork out for underpaid tax.
NHS staff slam 'two-tier' system

The Royal College of nurses described the boat tweet as 'unpalatable'
NHS workers have accused senior staff of exercising a "two-tier system", after top brass received bumper bonuses while frontline employees fight for their jobs.
A health boss whose staff are facing drastic changes to pay and conditions has also come under fire for "showing complete disharmony" with colleagues after posting details of his new boat on the internet.
Shaun Clee, chief executive of 2gether NHS Foundation Trust in Gloucester, took to micro-blogging site Twitter to inform his "followers" of the purchase, made during a recent trip to St Austell in Cornwall.
He wrote: "Round trip to St Austell. Sea trial resulted in new boat - oops!"
Prompted by one of his followers to explain whether that meant he had bought a new boat, the health boss replied: "I am afraid I have to plead guilty." He added that the purchase - thought to have cost between £10,000 and £15,000 - was not "as elegant" as a sailing boat, describing it as "a fast day boat for inshore or river fishing".
The personal spend comes at a time when the Gloucester health body is one of nearly two dozen trusts in the South West to have joined a so-called "pay cartel" to try to cut the pay and conditions of each trust's staff, by breaking away from the national agreement which covers NHS staff.
Workers could be made redundant and forced to sign new terms of employment if they fail to agree to the proposals.
Helen Hancox, regional officer for the Royal College of Nursing South West, said Mr Clee was allowed to spend his income as he wished, but described his decision to post details of the purchase on Twitter as "unpalatable".
She added: "He's obviously got the disposable income to go off and buy a boat, yet many staff - who have not had a pay rise in two years - are struggling to pay their rent. I think it was ill-advised and disrespectful. It almost seems like he is gloating about the boat, and shows complete disharmony with the majority of staff who are fighting cuts to pay and conditions."
In a statement, the trust described the timing of its chief executive's comments as "regrettable".
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