SMP or Maternity Allowance

Claimant last worked on 12 May 2016 and informed her employer on the same date that she wished her SMP to start on 15 May- employer stated that she is not entitled to SMP due to not giving 28 days notice.

The claimant then applied for MA and the DWP referred the case to HMRC to determine if she was entitled to SMP.

HMRC decided that the claimant is entitled to SMP from 17 June 2016 being 28 days post 12 May 2016.

Is the above correct - I can see why the claimant cannot receive SMP from 15 May, however, would it not be possible for her to   receive MA from 15 May onward?

HMRC have not accepted that she had good cause for not informing the employer in time I assume. I’m not sure if my reading of this is correct regarding MA but page 705 CPAG states that the MA period starts on the day your maternity pay period would have begun had you been entitled to SMP, I think it could be argued that her maternity pay period could only start after giving proper notice (page 802) but that’s just my interpretation, not my best subject.

Possible claim for ESA, not as generous but could be an alternative?