UK How to account for SMP on company tax return

Mar 12, 2022
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United Kingdom
Hi I need some help in relation of Statutory Maternity pay.
I am a director of a very small company and was on a maternity leave for 9 month. I have got SMP paid but am now not sure how to account for it in the company accounts. According to HMRC information as a company I can recover the payment of the NIC contributions if below certain amount, which they are as I have no deduction. I have submitted my self assessment showing the amount I have received as a maternity pay from the government but am not sure how to account this on my company accounts as my company wasn’t active for the period of my maternity.
Can someone please provide some guidance.


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