What best practices should be followed when structuring HTML forms to handle multiple data records in PHP?

When structuring HTML forms to handle multiple data records in PHP, it is best practice to use array notation for form field names. This allows PHP to receive the form data as arrays, making it easier to loop through and process multiple records efficiently.

<form method="post" action="process_form.php">
    <input type="text" name="record[0][name]" />
    <input type="text" name="record[0][age]" />
    
    <input type="text" name="record[1][name]" />
    <input type="text" name="record[1][age]" />
    
    <input type="text" name="record[2][name]" />
    <input type="text" name="record[2][age]" />
    
    <input type="submit" value="Submit" />
</form>
```

In the PHP script processing the form data (process_form.php), you can access the records as an array like this:

```php
foreach($_POST['record'] as $record) {
    $name = $record['name'];
    $age = $record['age'];
    
    // Process each record as needed
}