PAYE returns are generated (3 monthly returns at a time) on the 1st business day of the following months:

  1. January – returns for January, February, March
  2. April – returns for April, May, June
  3. July – returns for July, August, September
  4. October – returns for October, November, December, TD4 Summary

VAT returns are batched on the 15th of every month or the next business day.