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HMRC internal manual

Statutory Payments Manual

Record Keeping - SMP/SAP/SPP: form P11 deductions working sheet

Up to the 2013-2014 tax year, form P11 Deductions Working Sheet (DWS) could be used by employers (who did not report PAYE using RTI) for each of their employees to record details of their pay and deductions throughout the year

Records must show the amount of SMP/SAP/SPP included in the payment.

The maternity/adoption absence records must show the following:

  • the date of the first day of maternity/adoption/paternity absence as notified by the employee and the day the absence began, if different:
  • the weeks in the tax year for which SMP/SAP/SPP was paid and the amount paid in each week,
  • any week in the tax year in the Maternity Pay Period (MPP)/Adoption Pay Period (APP)/Paternity Pay Period/(PPP) for which SMP/SAP/SPP was not paid and the reason, and
  • where appropriate, the medical evidence (or a copy if the evidence has been returned to the woman) showing the Expected Week of Childbirth or date baby due in those cases where the employer was liable for SMP, and the actual date of childbirth if it affected the MPP
  • where appropriate, evidence of matching, showing the date the adopter was told they had been matched with a child and the date the child was placed with the adopter or for adoption from abroad, the official notification and the date the child entered the UK.
  • where appropriate details of any changes to the applications

From the 2013-14 tax year employers started reporting their PAYE payroll information through Real Time Information (RTI) by submitting a Full Payment Submission (FPS to report employee’s pay and deductions.