Pumpkin One
Joined: 12/15/2022
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SMP on cessation of business
Client has one employee who is currently on maternity leave and SMP has been funded by HMRC to May 2023. In February the business will be sold and a new owner will take over the employee. I assume that the PAYE scheme will be closed down and a new one opened, how do they deal with the SMP side of things?