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HMRC internal manual

Statutory Payments Manual

SPM167900 - Statutory Neonatal Care Pay (SNCP) - general information: Relevant Week

The qualifying week for SNCP will align with that of other statutory payments (SP), if the employee is already receiving another SP. 

However, if the employee isn’t entitled to any other statutory payment, the ‘relevant week’ is the week immediately before the week the child went into neonatal care