The taxman says three and a half million people are due a refund, but two million will have to fork out for underpaid tax.
Warning of 'out of control' rents

Rent rises force families to cut back further on food and other essentials, Shelter's chief executive said
"Out of control" rents are having a devastating impact on ordinary families who are having to cut back on food and other essentials, a charity has warned.
Reacting to the news that rents have reached a new record high across England and Wales, Shelter said that many people will be anxious about how much longer they can remain under their roof.
Campbell Robb, chief executive of Shelter, said: "Our rental market is so out of control that it now seems normal for rents to reach record highs each month."
He continued: "But what many forget is the devastating impact that every rent rise has on families who are forced to cut back further on food and other essentials.
"Many will be wondering how much longer they'll be able to stay in their home."
Shelter quoted mother-of-two Paula Woodward, an administrator who rents a home in Nunhead, south east London with her husband, who said her family and others are "likely to be living off baked beans for the foreseeable future".
Mrs Woodward said: "My salary has increased as my career has developed but it simply hasn't kept pace with housing costs.
"Our kids are doing well at school so we are really reluctant to move, but now rents are so high we are really struggling to stay where we've put down roots.
"We think ourselves lucky as we're not entirely on the breadline like many families in our area. But housing has now gone beyond being very expensive, it's now entirely unaffordable for normal families.
"We're stuck and struggling."
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