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HMRC internal manual

Statutory Payments Manual

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HM Revenue & Customs
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Change in circumstances - child does not start or stops living with the adopter

Child does not start living with the adopter

Child placed for adoption under UK law

If, after the SAP has started, the child is not placed with the adopter the SAP is payable for eight weeks after the adopter is told the child will not be placed with them

Adoption from abroad

If a child to be adopted from abroad does not enter the UK to live with the adopter, SAP is not payable as the APP cannot start until the child actually enters the UK.

Child stops living with the adopter

SAP

If the child stops living with the adopter and is returned to the adoption agency the APP will end eight weeks after the end of the week in which the child is returned to the adoption agency or the date it is due to end, whichever is earlier.

Regulation 22 of the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002.

Regulation 13 of the Statutory Paternity Pay (Adoption) and Statutory Adoption Pay (Adoption from Overseas) Regulations 2003.

Regulation 22 of the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations (Northern Ireland) 2002.

Regulation 13 of the Statutory Paternity Pay (Adoption) and Statutory Adoption Pay (Adoption from Overseas) Regulations (Northern Ireland) 2003.

ASPP

If the adopted child is removed from the employee’s care during the ASPP pay period payment should be made for the pay week in which the child is removed from the employee.

ASPP stops from the start of the next pay week.

ShPP

If the child is returned after being placed for adoption there is no entitlement to ShPP.

If notice has already been given the adopter/adopter’s partner may cancel any periods which they intended to take ShPP in writing at least 8 weeks before the first period to be cancelled or as soon as it is reasonable practicable after the child is returned after being placed.

Part 2 Section 12 of the Statutory Shared Parental Pay (General) Regulations 2014