Record keeping

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

  • proof of pregnancy - usually a doctor’s note or a MATB1 certificate (a photocopy is fine)
  • the date SMP began
  • your SMP payments (including dates)
  • the SMP 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 SMP2 or keeping your own records.