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.