I am due to go on maternity leave in 4wks time and will be receiving approx £107p.w smp but am desperately trying to find out if SMP is taken into account when claiming tax credits? I am currently holding to HMRC but,seems everyone has gone home...grrrrrr!(thanks,in anticipation!)
Tax credit calcs work in arrears on your P60 figure. Therefore SMP will be taken into account at some point (if u have only just applied may not be till next tax year).