It’s predicted more people will be shopping online on Christmas Day.
Accountants BDO say there will be a rush to pick up good deals on the Internet.
It predicts bargain hunters will want to buy expensive items before the VAT rise in January.
The forecast comes as sales figures released are boosting to confidence of high street retailers.
John Lewis sales were up 17% last week, when compared with the same period last year.
Figures released by the British Retail Consortium (BRC) also point to a merry Christmas for shops, with like-for-like sales in central London up 4.2% in October compared with the same period last year.