hi - i am a contractor with my own ltd company which i am in the process of shutting down as i have a 1 year old baby and have decided to focus on her for a few years. I paid myself SMP for my first pregnancy out of my company until april this year. I am now pregnant with my second child due in April 2010. My accountant doesnt have any advice on how best to approach this - should i keep my company open and pay myself SMP (although the company itself ceased trading officially in May 2009 and has had no income since July 2008). Or am i better off closing the company and claiming maternity allowance? I phoned HMRC for advice who said if i am eligible for SMP then thats what I will get. But if there is no money comin in or in the company bank account then how can I pay myself SMP? They said if the company is insolvent the revenue will pay me directly. But it's not insolvent!! I am officially still employed by my company so can I get MA??? Should I make myself redundant?? CONFUSED...please help!!