I have a client that I do the bookkeeping for and he has kept the payroll for now.
He has an employee who is currently on maternity leave and has resigned before the end of the leave period. HMRC have told him that he needs to pay her SMP until the end of her SMP period but I was of the impression that he would stop paying her once she left his employment and she would then have to claim her SMP through the DWP at the Jobcentre
My understanding is that SMP continues for leavers. Resigning during the SMP period does seem a little bizarre and makes me wonder if there is some other question that needs asking here.