Statutory Adoption Pay and Leave: employer guide

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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).

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