My view is that the NHS maternity pay does not need to go through the payroll. It will be included with the other NHS income on the monthly schedules and hence will be taxed as income of the company.
You state that standard (Statutory) SMP is not taxable, but that is incorrect - it does form part of taxable pay.
The dentist is entitled to SMP provided she meets the qualifying criteria. This is separate, and in addition to, the NHS maternity pay.
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