Tax free allowance on SMP maternity

[Username1233]

Question surrounding tax free allowance, and if it still stands while on SMP maternity. My last year annual earnings was £32,000. I am now on maternity leave and only going to be paid SMP which is around £763 a month. Will I pay any tax on these payments? I can see that the tax free allowance applies up to £1047 a month, which of course the £763 is well below. But as I have paid so much tax previously on payslips, will I continue paying this much tax on the £763? Or will I pay nothing as it's under £1047? Sorry if the question sounds silly, I'm not too sure if it's different on the SMP!

April-April what will you earn?

I'm commission based so every month has been different! But with my confirmed SMP payments, what I've already earnt and what I'm predicted to earn I think it will be around £15k from April just been to April 2024. @Bluesheeps

I don’t think I was taxed on any of my smp, but to be honest hrmc might come back to me in April, but that will be based on my yearly income. Sorry not much help

In simple terms you will pay tax and NI on amounts you earn above the personal allowance and relevant NI threshold. If you earn £15k you’ll pay tax on the £2,500 over £12,500 at 20% plus a bit of NI. It should get deducted via PAYE.