URA has moved the monthly PAYE deadline for Q4 2026 from the 15th to the 20th of the following month. The headline change is modest but the operational impact depends on how tightly your payroll close is wired to the old date.
Who's affected
Every employer running a PAYE return for a Q4 2026 period. The shift is temporary — URA has indicated the deadline reverts to the 15th from January 2027.
How to adjust
If your payroll close date was 10th-of-the-month, you now have a week of slack. If it was 15th, you have five days.
VitalReturns calendar has already been updated. Reminders now fire against the new date.