HMRC internal manual

Statutory Payments Manual

SPM120900 - Statutory Maternity Pay (SMP): general information - employee not entitled to SMP

Employees will not be entitled to SMP if they do not satisfy all the qualifying conditions.

If they are in legal custody they are excluded from SMP, see SPM200800.

If the employee is not entitled to SMP the employer should complete form SMP1 within seven days of their decision and give the employee the form and any maternity certificate, usually form MAT B1, retaining a copy.

The SMP1 will assist the employee to claim Maternity Allowance (MA) from Jobcentre Plus/Jobs and Benefits office in Northern Ireland.