Maternity pay - NHS staff: taxable?

[msp2023]

Hi,

I'm just wondering about NHS staff maternity pay (split into SMP + NHS OMP).

I assume NHS OMP is taxed - is this PAYE and NI? Does student loan also keep coming out?

I just don't know about SMP - will this be taxed?!

I'm finding conflicting information online so hoped someone here works for the NHS and has recently been through this :)

I would of thought you’d be taxed on any amount over personal threshold
its income
I’d presume you’d be taxed as normal at beginning then nothing when pay drops towards the end of mat leave not enough to tax
end it the year you’d get a rebate

Yes smp is taxable