A wildly optimistic businessperson's bid to claim birthday drinks at a Glasgow nightclub back on expenses is among the "absurd" submissions that have left tax workers aghast in the last year.

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The rejected expenses claim came alongside recent excuses including one involving claims of an alien sighting holding up delivery of the documentation, and expenses included Vet fees for a rabbit.

The Herald:

Other hopeful expenses claims included one for a three-piece suite "for partner to sit on when doing my accounts", hotel room service for candles and Prosecco and £4.50 for sausage and chips meal expenses for 250 days.

Excuses for failure to provide documentation include that the person was travelling the country with a one-man play and that the form was spoiled by a coffee spill.

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The claims were revealed as HM Revenue and Customs issue a reminder of the January 31 self assessment deadline.

Angela MacDonald, HMRC director general of customer services, said: “Each year we’re making it easier and more intuitive for our customers to complete their tax return, but each year we still come across some questionable excuses, whether that’s blaming a busy touring schedule or seeing aliens.

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"However, help will always be provided for those who have a genuine excuse for not submitting their return on time.

The Herald:

“We also receive absurd expense claims from vet fees for a rabbit to room service at a hotel. It is unfair to make honest taxpayers pick up the bill for other people’s spurious claims, so HMRC will only accept sincere claims such as legitimate expenses for a job.

“If you think you might miss the deadline, get in touch with us now - the earlier we’re contacted, the more help we can offer.”