Under RTR you must submit to revenue on or before the date you pay your employees.
There may be times when you can't pay your employees on the agreed date. This can happen when your regular payment date falls on a none banking day. For example, on a bank holiday.
You're going to pay your employees on the first working day after the bank holiday. Process your payroll using your normal process date.
In this situation, ROS recommends you send your submission early.
This means processing the payroll before the bank holiday.
Send the submission to ROS.
Pay the employees the day after the bank holiday.