If an employer decides that an employee has no entitlement to
SMP they must complete form SMP1 and send it to the employee with
the original MAT B1 within seven days.
They should keep a copy of the SMP1 and MAT B1 for their records.
The employee needs form SMP1 to help her claim MA. Form SMP1 is available from Jobcentre Plus/Jobs and Benefits offices (in Northern Ireland). It is also available via DWP website www.dwp.gov.uk.