SMP1 - Why I Cannot Pay You SMP
On this page:
- Form URL
- SMP1 (PDF, 58KB)
If you're an employer, use form SMP1 if you need to inform an employee that she is not entitled to receive Statutory Maternity Pay (SMP). This is a DWP form which is only available on the GOV.UK website.
Help and guidance relating to this form on the GOV.UK website
Statutory Maternity Pay and Leave: employer guide (Opens new window)
Employer Information on Statutory Maternity Pay (SMP) rates and eligibility, including how SMP is paid and how to recover payments
Statutory pay (Opens new window)
More detailed guidance about Statutory Maternity Pay
- If you're an employer based in England, Scotland or Wales, use this form if you need to inform an employee that she is not entitled to receive Statutory Maternity Pay.
SMP1 - Northern Ireland (PDF, 84KB)
If you're an employer based in Northern Ireland, use this form if you need to inform an employee that she is not entitled to receive SMP.
Help with PDF files
PDF is a file format that lets you view and print a document in a style which matches the look and feel of the paper version - including fonts, colours, images and layout.
To view these documents you need to use a PDF viewer such as Adobe Reader.
Forms in alternative formats
If you would like an HMRC form in large print, Braille or another alternative format, please contact the relevant HMRC helpline - see the link below.