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North Yorkshire Police & Wade v HMRC - when does a maternity pay period being for SMP purposes?

This tax tribunal case was concerned with the start date for payment of Statutory Maternity Pay where a woman is absent from work at the start of the 11th week before her expected week of confinement.  It is the first judgment re SMP since administration of the SMP (and SAP/SPP) schemes was transferred to HMRC.

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