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HMRC internal manual

Statutory Payments Manual

Statutory Shared Parental Pay and Leave (ShPP/SPL) - general information: revoking notice to end SMP, SAP or MA

A mother or adopter can revoke their notice to end SMP, SAP or MA if:

  • Their partner dies and the notice to revoke occurs within a reasonable period of time after the date of death


  • (For mothers only) the notice was given before the birth and the mother revokes it in the 6 weeks following the birth.

A revocation notice must be given before the end date and must state that the mother or adopter revokes the notice to end SMP, SAP or MA . If given as a result of the partner’s death the revocation notice must state the date of death.