An opportunistic reveller tried to expense birthday drinks at a Glasgow nightclub when they submitted their tax return.

It was one of a series of unusual claims revealed by HM Revenue and Customs ahead of the deadline for submitting self-assessment returns.

One person tried to claim vet fees for their rabbit, while another attempted to expense hotel room service including candles and Prosecco.

Somebody else submitted a request for 250 days worth of sausage and chip meals.

As well as spurious claims, HMRC has received a number of unusual excuses for late tax returns.

One person said they could not file on time because their wife was "seeing aliens" and refused to let them into the house.

Another claimed they were "far too busy" touring the country with their one-man play.

Somebody else said their ex-wife left their tax return upstairs and explained they were unable to retrieve it because they suffer from vertigo.

Another admitted: "My business doesn't do anything."

Perhaps more plausibly, one person told HMRC they had spilled coffee on their tax return.

Angela MacDonald, director general of customer services at the tax collector, 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.

"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 31 January deadline, get in touch with us now," she added.