Related HMRC Manuals

8(1)  The Secretary of State may make regulations with respect to the payment by employers of statutory paternity pay, statutory adoption pay and statutory shared parental pay.

8(2)  Regulations under subsection (1) may, in particular, include provision–

(a)about the records to be kept by employers in relation to payments of statutory paternity pay, statutory adoption pay and statutory shared parental pay, including the length of time for which they are to be retained;

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