Underwear, international flights, a shed and pet food all feature in the list of rejected claims released by HMRC ahead of the Self Assessment deadline

HM Revenue and Customs has released some of the most optimistic Self Assessment expense claims, which include glamorous holidays abroad and luxury watches.

The department has released the list of rejected expenses claims ahead of the January 31 Self Assessment deadline, in order to ensure people do not make the same errors.

Among the rejected claims were holiday flights to the Caribbean, underwear for personal use, betting slips and designer Armani jeans as 'protective clothing' for a painter and decorater.

Cheeky claimants also filed for luxury watches claiming they were Christmas gifts for staff, despite the company having no employees, international flights for dental treatment ahead of business meetings, pet food for a Shih Tzu ‘guard dog’ and a garden shed.

Caravan hire for the Easter weekend and the cost of a regular Friday night 'bonding' sessions, running into thousands of pounds, also featured in the rejected expenses list.