I have a patient who is the sole company director of his own ltd company. There are no employees. He has been off sick since March 20 and is terminally ill so will not be returning to work. He tells me there is no money in the business to pay himself SSP and that he is starting to wind down the company but it is still running (I’m not sure quite what that means as he is too ill to work?) in case he does not die. Normally as an employee you would have needed to exhaust your SSP before being eligible for (NS)ESA. As it is now over 28 weeks since his period of sickness started is there any eligibility to (NS)ESA?