The taxman says three and a half million people are due a refund, but two million will have to fork out for underpaid tax.
Women 'better leaders in recession'
Psychologists believe the eadership styles of women such as Angela Merkel are more effective in a recession than those of men
The leadership style of women is more effective in the current economic conditions facing the UK, according to a study.
Research by occupational psychologists Geoff Trickey and So Yi Yeung showed different styles between the male and female personality, suggesting that risk-taking is influenced by gender.
Women are more than twice as likely to be wary or prudent, while men are twice as likely be to adventurous and carefree, the study among 2,000 workers in more than 20 occupations ranging from firefighting to accountancy showed.
The researchers said the findings suggested that risk-taking must be a "distinctive feature" of gender, adding that it offered a likely explanation for the differences in female and male leadership styles.
They added that the study provided more evidence that the typical leadership style of women is more effective in the present economic climate.
Mr Trickey, of Psychological Consultancy Ltd, said: "The implication of our gender difference findings is that male/female risk type differences are genetic, having achieved a balance shaped by evolution which would have been critical to survival of our species.
"It's easy to see how the balance between prudent, cautious, long-term decision-making of females would have married up very effectively with the impulsive, carefree, adventurous approach of males.
"Risk taking is necessary and desirable, but we need to reinstate the balance that ensured the survival of our ancestors. Whether this is best done by gender selection manipulation is arguable, but the aim should be to achieve a balance of risk types."
The findings are due to be presented at the British Psychological Society's annual occupational psychology conference in Chester.
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