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HMRC internal manual

Statutory Payments Manual

Statutory Adoption Pay (SAP): general information - more than one child placed

If two or more children are placed with the same adopter as part of the same arrangement there will only be one payment of SAP. This is similar to how SMP is paid for multiple births.

However, if the placements are as the result of different arrangements, they should be treated separately for SAP and the adopter may be entitled to two or more payments of SAP.