New format SMP1 form published, with the new, welcome option to complete on screen

21 October 2019

HMRC has published a new version of the SMP1 form, which allows for the majority of information to be completed on-screen. The form still needs to be printed so that a wet signature can be added prior to sending out to employees but the new format will be highly beneficial to payroll officers, particularly if they must regularly issue high volumes of SMP1 forms to staff.

The SMP1 form is a document that is provided to women who are not eligible to receive Statutory Maternity Payment (SMP) from their employer via payroll, as they do not meet the qualifying criteria. The SMP1 form is sent to the relevant individual, who can present it at the Job Centre to claim Maternity Allowance (MA). When the SMP1 form is sent out, the MatB1 document that the employee provided should also be returned to them.

Payroll staff must complete all of the employee’s personal information as requested on the form and also provide the explanation as to why the company cannot make SMP payments to them. There’s a list of seven reasons as to why somebody wouldn’t be entitled to SMP and payroll must select the applicable option. The final section of the SMP1 form surrounds details of the employer and of the staff member completing the document, with the requirement for a wet signature and an employer stamp to ensure validity.

The new document will significantly diminish the administrative burden of completing SMP1 forms, especially within businesses where there is the requirement to submit large numbers of them on a frequent basis. The option to complete the SSP1 form online was made available back in May 2019 so the publication of this new style SMP1 form ensures consistency across HMRC documents and serves to simplify the lives of payroll professionals.



Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.