Shared parental leave and pay

You must keep records for HM Revenue and Customs (HMRC), including:

• the evidence provided by the employee to show that they're eligible for statutory shared parental pay (ShPP)
• the date ShPP began
• your ShPP payments (including dates)
• the ShPP you've reclaimed
• any weeks you did not pay and why

You must keep records for at least three years from the end of the tax year they relate to.