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HMRC internal manual

Statutory Payments Manual

Change in Circumstances - stillbirths/child dies

SMP

An employee is entitled to SMP and Maternity Allowance (MA) if the baby is stillborn.

A stillbirth occurs if the baby is stillborn from the 24th week of pregnancy.

Evidence is required of the infant’s death and this will be needed before making a payment of SMP or MA.

The evidence should be a Medical Certificate of Stillbirth (a still birth certificate) issued by the doctor or midwife attending the stillbirth or other appropriate medical evidence.

If a woman who is expecting more than one baby gives birth to a stillborn baby from the 24th week of pregnancy and then gives birth to the other baby or babies at a later date, the “date of birth” is the date the last baby is born, Social Security Contributions and Benefits Act 1992 section 171 provides details.

SAP

If the child dies after they have been placed for adoption or entered the UK the APP will end eight weeks after the end of the week in which the child dies unless the APP was due to end before then.

Regulation 22 of the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002.

Regulation 13 of the Statutory Paternity Pay (Adoption) and Statutory Adoption Pay (Adoption from Overseas) Regulations 2003.

Regulation 13 of the Statutory Paternity Pay (Adoption) and Statutory Adoption Pay (Adoption from Overseas) Regulations (Northern Ireland) 2003

ShPP

If the child dies there is no entitlement to ShPP.

If notice has already been given the mother or father/mother’s partner may cancel any periods which they intended to take ShPP in writing at least 8 weeks before the first period to be cancelled or as soon as it is reasonable practicable after the child’s death.

Part 1 Section 6 of the Statutory Shared Parental Pay (General) Regulations 2014