I'm advising (well trying anyway) to get a claim for SMP off the ground. My client gave notice (not just on maternity leave) and was to claim SMP. Her employer agreed she was entitled and they would pay her but the business has since closed down and she hasn't got an SMP1 and obviously now can't get one.

JCP won't pay her anything else as she has this entitlement. They say we have to argue this with HMRC. HMRC say it's DWP.

Has anyone come across this?

if employers closed down due to insolvency, it looks like it is HMRC.

http://www.direct.gov.uk/en/Employment/Employees/RedundancyAndLeavingYourJob/DG_10026695

not sure if closed for another reason - HMRC probably would have to be involved, but i'd probably bung in an MA claim for 'just in case'...

It's not insolvency. I've looked at that one but thanks anyway.
I spoke to JCP again today (about the eighth person now)who told me to send in the SMP1 despite my protestations.

It's one more buck being passed. It's mad as this form is specific to the employer and has nowhere the client can even sign. So we're sending in an MA claim as well and will try to explain in a covering letter.

Mind you the client's already sent in an MA herself but it's been returned to her with a note to say it needs to be an SMP1.

I could weep......

bummer - buck-passings R us - sounds like she needs to consult an employment law solicitor to get her statutory rights..how's her blood pressure?

how's yours? : )

I'm a-systolic. I don't know what it means but know from Holby City it's life threatening!

where are CRASH when you need 'em, eh?

My understanding is whether the employer is still in business or not, once the employee has made every attempt to sort it out with the employer it is HMRC's problem. Have you spoken to the Statutory Payments Disputes Team? Otherwise I agree, best of luck.