The taxman says three and a half million people are due a refund, but two million will have to fork out for underpaid tax.
Petrol prices 'putting drivers off'

More than two-thirds od people surveyed said their car is 'purely to get from A to B'
The love affair of people with their cars is cooling considerably, according to a survey.
Only 8% of drivers describe their motor as a "prized possession", the poll by rental service WhipCar.com showed.
More than two-thirds (67%) say their car is "purely to get from A to B", with only 18% bothering to name their cars and a third not even able to remember their vehicle's registration number.
Based on responses from 2,000 people, the survey also revealed that 25% believed it was less important to own a car today than it was 10 years ago, with the ever- increasing running costs coupled with rising petrol prices sparking a change in attitudes towards driving.
WhipCar also highlighted recent Government figures showing the number of under 30-year-olds obtaining driving licences having fallen by 20% since 1992.
The company also cited another recent survey showing that 38% of motorists intended to give up driving within a year if petrol prices continued to rise.
WhipCar co-founder Vinay Gupta said: "People used to love getting behind the wheel and just going for a drive. These days, trips are more carefully considered."
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