The taxman says three and a half million people are due a refund, but two million will have to fork out for underpaid tax.
Record number of apprenticeships

Up to 15,000 apprenticeships in nursing and other areas will be available this year
A record number of apprenticeships are being offered by firms in England, ranging from nursing to fisheries management, a new report has shown.
The National Apprenticeship Service said up to 15,000 places will be available to students receiving their exam results this summer.
Apprenticeships range from traditional subjects such as nursing, computing, horticulture and electric vehicle engineering, to new industries such as life science and supply chain management.
Each apprenticeship is attracting about seven applicants, the report added.
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