SPM20140 - Statutory Maternity Pay (SMP) - General Information

Dealing with questions about SMP

Operational responsibility for dealing with all questions and disputes about SMP lies with HMRC. See Decisions and Appeals for National Insurance and Statutory Payments.

Deal with questions raised about SMP as follows:

• Use the telephone wherever possible
• Do not tell employers how to make a decision, only give advice on how the rules should be interpreted, and point out helpful leaflets
• If an employer does not understand SMP, they can contact the Advice Team on 0845 603 2691