With a week to go until the 31 January deadline, HMRC says it wants to make sure other taxpayers do not make similar claims to those it rejected on 2014-15 self assessment returns.

Top of the list was a claim for holiday flights to the Caribbean, followed by the company which wanted to include paying for luxury watches as Christmas gifts for staff – even though it had no employees.

Claims from another company for the cost of regular Friday night ‘bonding sessions’ - running into thousands of pounds – were similarly disallowed.

Other unrealistic claims were for international flights for dental treatment ahead of business meetings, while another taxpayer sought to expense pet food for a Shih Tzu ‘guard dog’. HMRC gave equally short shrift to a claim based on betting slips as expenses.

Armani jeans as protective clothing for a painter and decorator were also rejected out of hand, as was a claim for underwear (for personal use).

HMRC also took a dim view of claims for the costs of a garden shed for private use, plus the costs of the space it takes up in the garden, and a separate bid to claim expenses for a caravan rental for the Easter weekend.

Ruth Owen, HMRC director general of customer services, said: ‘Year after year we receive a number of ludicrous expense claims, ranging from international holiday flights to expensive designer clothing, which we would never uphold.

‘Why should the honest taxpayer pick up the bill for others? HMRC will only accept those claims which are genuine, such as legitimate travel expenses or the cost of tools for the job.’

With seven days to go, HMRC is reminding anyone submitting a 2015-16 self assessment return online for the first time will need to register for SA Online at: www.gov.uk/selfassessment.