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HMRC internal manual

Statutory Payments Manual

Statutory Shared Parental Pay and Leave (ShPP/SPL) - general information: revoking notice to end maternity or adoption leave

If a mother or adopter has given their employer notice to end their Maternity or Adoption Leave they may only withdraw the notice if they have not returned to work, the end date has not passed and one of the following applies:

  • It is discovered in the 8 weeks following submission of the notice that neither the mother or adopter nor their partner has any entitlement to SPL or ShPP
  • The death of the partner
  • (For mothers only) the notice was given before the birth and the mother revokes it in the 6 weeks following the birth.

If a notice is revoked in either of the first two circumstances, there is no further opportunity for the mother or adopter to opt in to SPL at a later date for the same child.

A mother who revokes a notice within 6 weeks of birth may be able to opt in to SPL at a later date with the same partner, either by returning to work and then giving notice of entitlement or by giving another notice to end her Maternity Leave.

If the mother or adopter revokes their notice to end their leave under the first two circumstances above, then their entitlement to Maternity Leave or Adoption Leave is restored to a total of 52 weeks. This restoration to 52 weeks applies even if their partner has taken SPL prior to the notice to end being revoked.

Where a mother gave notice to end her Maternity Leave before the birth and then revokes the notice within 6 weeks of the birth, both her and her partner’s entitlement to SPL ceases immediately. If they have notified entitlement to SPL they must both inform their employer of the change in circumstances.

If the partner has already begun taking SPL, or has agreed a period of SPL which is due to start within the 8 weeks following the revocation, their employer may require them to be absent from work on unpaid leave for some or all of this period. The partner’s employer will not therefore have to accept them back into the workplace with no notice. This protects an employer who has put cover in place for when their employee is on SPL.