The taxman says three and a half million people are due a refund, but two million will have to fork out for underpaid tax.
Remote heating service launched

A new service from British Gas allows customers to control their heating remotely using iPads and smartphones
British Gas has launched a service allowing customers to control their central heating remotely, saying it could save households around £100 a year.
The system works via a laptop, mobile, smartphone or iPad and enables users to switch on their heating before they get home or switch it off if they are staying away longer than planned.
Users can set a schedule for their home's temperature on a PC or laptop and turn their boiler on and off via text message.
British Gas said remote heating control could help customers control their energy use, as research found those that left their boiler on while at work or away for the weekend paid on average an extra £140 a year.
The start-up package includes a wireless-enabled programmable thermostat, a home hub and installation by a British Gas engineer and costs £149 when bought with a new central heating installation, £199 for other existing customers and £229 for new customers.
Dean Keeling, managing director of British Gas Smart Homes, said: "With the British weather as unpredictable as ever, remote heating control will give customers greater peace of mind by allowing them to schedule and adjust their heating on the go, so they only need to heat their home when they need to."
Consumer Focus director of energy Audrey Gallacher said: "Any innovation to help consumers manage their energy usage is always welcome. Hopefully, this new remote heating control will help customers think a little bit more about their energy consumption and whether there are changes they could make to limit it, which would be good news for the environment and also their pockets.
"However with the control costing up to £229, customers will clearly need to weigh-up whether they will actively use the control enough to outweigh this charge."
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