Our clients are mostly your typical one director/shareholder on NIC threshold salary. Occasionally they get pregnant, we help with SMP calcs, then do advanced payment request (as no PAYE liabilities to offset against). All fine so far, and we're typically happy enough that the figures arrived at make sense.
However, on more than one occasion now, a little while into the SMP period, the client starts getting snotty debt collection letters from HMRC. We look at the HMRC portal, and it's a bit of a mess with credits all over the place, but generally speaking all looks square. Overall amount due to/from the client doesn't tend to match the claim.
I'm assuming this is just some weird timing thing (possibly our fault with slightly wrong date on advanced funding form, possibly just HMRC being daft), where maybe the SMP is "earned" a month later than our advanced payment claim suggested. Ie by the end of the SMP period, all should square up nicely, but potentially part way through we're a month out so it superficially looks like HMRC are due some money back. We've tended to suggest clients ignore it on this basis, in anticipation it will resolve before HMRC get too grumpy about it.
This has happened on more than one client now. Just wondering if others experience this and/or can shed some light on it?