I am self employed and when DS was born I was in receipt of Maternity Allowance (SMP equiv for self employed and those not entitled to SMP) for 5 months. I have recently received my Tax Return notice for the last FY and I am wondering, am I meant to declare it as income? It can't be taxable can it? You pay NI all your working life and the first time you claim any benefit, they tax you on it? Surely not?! Anyway, irrespective of my opinion, advice from anyone who knows what they are talking about before I ask my accountant would be gratefully received! Ta very muchly!