Shared Parental Leave and Pay: employer guide

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Record keeping

You must keep records for HM Revenue and Customs (HMRC), including:

  • the evidence provided by the employee to show that they’re eligible for ShPP
  • the date ShPP began
  • your ShPP payments (including dates)
  • the ShPP you’ve reclaimed
  • any weeks you did not pay and why

You must keep records for at least 3 years from the end of the tax year they relate to.

View a printable version of the whole guide

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