when they say payments on account for 18/19, in the bpp study book it says we should submit 1st payment on 1 jan 2019(in the tax year), second on 1 july 2019 but in one of the answers in the text they have said that the POA will be paid in the year 19/20 being 1st POA in 1 jan 2020 and second in 1 july 2020