SPM20135 - Statutory Maternity Pay (SMP) - General Information

General policy on enforcement

HMRC's main emphasis is ensuring that employers pay their employees the SMP they are entitled to, by helping employers to operate the scheme correctly. It is important that this education and advisory role is maintained. Enquiries from employers seeking advice on operating the SMP scheme should be referred to the Advice Team on 0845 603 2691.

HMRC should always seek recovery of NICs arrears caused by mistakes in operating the SMP scheme and/or the SER scheme for recovery of SMP paid.

If enforcement becomes necessary, see SPM90000. For advice, contact PAYE,SA & NICs (Technical) Group, Statutory Payments Team, BP4202, Benton Park View, Newcastle upon Tyne.