Statutory Adoption Pay and Leave: employer guide
Record keeping
You must keep records for HM Revenue and Customs (HMRC), including:
- proof of adoption
- the date Statutory Adoption Pay started
- the payments of Statutory Adoption Pay you’ve made - including dates
- the payments you’ve reclaimed
- any weeks you did not pay and why
You must keep records for 3 years from the end of the tax year they relate to (for example by using form SAP2 or keeping your own records).