Guidance on Claiming Back Statutory Maternity Pay (SMP) on GOV.UK: A Step-by-Step Overview
Navigating the process of claiming back Statutory Maternity Pay (SMP) through the UK governmentΓÇÖs online portal can sometimes be confusing, especially for small business owners or employers handling payroll submissions. If you’re currently managing employee maternity leave and seeking guidance on making applicable claims via GOV.UK, this article aims to clarify the process and answer a common question regarding the timing of your claims.
Understanding the Process of Claiming Back SMP
Employers are responsible for deducting SMP from their employeeΓÇÖs pay and subsequently reclaiming it from HM Revenue & Customs (HMRC). The typical process involves submitting Employer Payment Summary (EPS) reports and completing the relevant online forms on GOV.UK.
When an employee takes maternity leave, employers ought to report the expected SMP payments for the relevant period using the EPS form. The payments made are then offset against your PAYE liabilities, enabling you to reclaim SMP costs where applicable.
Your Specific Situation
In your case, you have a part-time employee on maternity leave since August, and you have been submitting EPS forms regularly. You note that the amount of SMP claimed is more than your usual monthly PAYE contribution, which is typical as SMP can sometimes exceed regular PAYE payments depending on the employee’s earnings and leave period.
YouΓÇÖve found the online form for claiming SMP in advance if necessary, which is a valuable tool for managing cash flow. However, you encounter uncertainty regarding the “Last date of claim in the current tax year” field.
Clarifying the “Last Date of Claim”
The question asks:
ΓÇ£Last date of claim in the current tax year up to 5 AprilΓÇ¥
For example, the date format given is: 24 03 2023.
This date determines the end of the period you are claiming SMP for within a specific tax year. Your confusion is whether to input:
- The date of your last EPS submission (e.g., November 2025), or
- The final payment date in the current tax year (e.g., April 2026).
Important Points to Consider
-
Tax Year Boundaries:
The UK tax year runs from April 6th to April 5th of the following year. When claiming SMP, you should specify the period within the current tax year. -
Claim Period for SMP:
One Comment
Thank you for sharing such a detailed overview of the SMP reclaim process via GOV.UK. Clarifying the “Last date of claim” is a common point of confusion, so it’s great to see this addressed. To add, when specifying the date, it’s important to consider the actual period of entitlement—typically, this should be the last date that the employee received SMP payments within the current tax year. Therefore, instead of the date of your last EPS submission or final payment date, you should generally input the last day the employee was on SMP within that tax year, aligning with April 5th. This ensures your claim accurately covers the relevant period.
Understanding the boundary of the tax year (April 6th to April 5th) is key to ensuring compliance and correct processing. If your SMP payments extend beyond this period, you might need to submit separate claims or adjustments accordingly. Always keep detailed records of the payment dates and submissions to streamline the process and resolve any potential discrepancies.