HMRC have finally gotten around to introducing a new format SMP1! It does simplify the lives of the payroll or HR professional that have to complete one of these forms as it will be intuitive to the point of not having to print one off and then complete.
The ‘time saving’ comes from the mere fact that the form can be completed online the downside is it still has to be printed off for a signature and company stamp. Will it save time for those companies that have a high percentage of women going on maternity leave? Possibly not. By the introduction of this form HMRC are showing consistency as the interactive SSP1 was introduced in May 2019.
