Deadline for submitting P46 for employees whose car/fuel benefits changed during the quarter to 5th April

The "Second Payment on Account due" refers to the deadline for making the second instalment of payment towards your tax liability in the United Kingdom. Payments on Account are advance payments made towards the upcoming tax year based on the previous year's tax liability. The second payment on account is typically due after the tax year has ended, and it is designed to help taxpayers spread their tax payments throughout the year. The specific deadline for the second payment on account is usually on or before the 31st of July each year. It is important to ensure that the payment is made by this deadline to avoid any potential late payment penalties or interest charges. However, it's worth noting that the deadline may vary depending on individual circumstances, so it's advisable to refer to the latest HM Revenue and Customs (HMRC) guidelines or official resources to determine the exact due date for a particular tax year.