Please note If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay – claims before 6 April 2026.
You must keep records for HM Revenue and Customs (HMRC), including
- the start date for any period Statutory Parental Bereavement Pay was paid
- the payments you’ve made (including dates)
- a copy of the evidence of entitlement from the employee for Statutory Parental Bereavement Pay, including their written declaration, name, and date of the child’s death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it
- details of any weeks the employee claimed Statutory Parental Bereavement Pay, but you did not pay, and the reason why
You must keep records for 3 years from the end of the tax year they relate to.
You can use HMRC’s record-keeping form (SPBP2) or your own.