Here are the business stories making the headlines across Scotland and the UK this morning.

More than a million miss tax return deadline

An estimated 1.1 million people missed the deadline for filing their annual tax returns, according to HM Revenue and Customs (HMRC).

They now face a penalty of at least £100 for missing the cut-off at the end of the day on Friday, the tax authority has said, unless they can provide a valid excuse for failing to file.

More than 11.5 million people did complete the self-assessment process, including more than 31,000 who finished it during the final hour before the deadline.

AC/DC announce first Scottish concert in a decade

Rock legends AC/DC have announced they will play their first Scottish concert in a decade this summer.

The group will play 12 dates across 10 countries before concluding their tour at Murrayfield stadium in Edinburgh on 21 August.

Formed in Australia in 1973, the band have a loyal Scottish fanbase through Scottish-born members Bon Scott and Angus and Malcolm Young.

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Sun website to charge £2 a month for selected content including Clarkson

Sun readers will have to pay £2 a month to access columns by star writers including Jeremy Clarkson, popular content such as from the agony aunt Dear Deidre and some exclusive stories and investigations.

Called Sun Club and initially priced at £1.99 a month
, it launches on Tuesday and comes a decade after the Sun scrapped a subscription strategy that put all of its content behind a paywall.

The new offering will require readers to pay for some of the Sun’s daily output, including exclusive video content such as from its Royal Exclusive programme. Other columns to go behind the new paywall include those by Rod Liddle, Loose Women’s Jane Moore and its political editor, Harry Cole.

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