You must keep records for HM Revenue and Customs (HMRC), including:
- the date Statutory Paternity Pay started
- the paternity payments you’ve made (including dates)
- the payments you’ve reclaimed
- any weeks you did not pay and why
- if adopting, a letter from the adoption agency or a matching certificate
You must keep records for 3 years from the end of the tax year they relate to (for example by using form SPP2 or keeping your own records).