Which document is unnecessary to maintain under HMRC payroll record requirements?

In the context of HMRC payroll record requirements, maintaining records related to employee vacation requests is not a necessary obligation. HMRC focuses on documents that are critical to the assessment and reporting of tax liabilities, such as tax code notices, records of employee leave and sickness absences, and details concerning reimbursed expenses and benefits provided to employees.

Tax code notices are essential because they communicate the tax rates applicable to each employee, ensuring the correct amount of income tax is deducted at source. Likewise, maintaining records of employee leave and sickness absences is crucial for accurately calculating payroll and entitlements under statutory sick pay schemes. Reimbursed expenses and benefits are also important, as they must be calculated correctly for tax purposes and reported accordingly.

While tracking vacation requests can be beneficial for managing employee time off, it doesn't directly impact the financial obligations or tax calculations required by HMRC. Therefore, it is considered unnecessary under the payroll record-keeping requirements.