But it's important to realise that even though you may be entitled to all sorts of tax allowances and refunds, in most cases you won't get them unless you ask for them.

So you need to be aware of what you're entitled to and to put in a claim. You can't, for instance, assume your tax coding is correct nor that if an error is made, the Inland Revenue will point it out to you. You can back track over the past five tax years as well as the current tax year.

You're also entitled to tax-free interest on tax which is refunded to you. This applies from the end of the tax year following the one to which the rebate relates. So you may be able to claim substantial tax refunds plus interest on allowances you haven't claimed in the past.

Your tax position will vary according to your individual circumstances. There are different rules, for instance, for self-employed people and for employees. The situation changes if you're married, particularly if one of you isn't earning, if you have a high income and if you have children. Read on to find specific examples which may apply to you.

Next: Employees should check their tax