I look after the payroll for a golf club which is operated via 2 limited companies. One company rents the course from the landlord, receives subscriptions and greenfees etc and also employs greenkeeping staff to maintain the course.
This company owns 100% of the shareholding of a second company which looks after the clubhouse and the catering side of things. It has a separate PAYE scheme and employs completely separate members of staff such as chefs, bar manager etc It pays a monthly rent to company 1..
Do both companies get a full EA?
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Only one Employment Allowance
The two companies are connected in accordance with NICA 2014 Sch.1 Para.2(1)(a) and so, only one can claim the EA in accordance with s.3 NICA 2014.
I'm going by the fact ....
... Earnie doesn't just have a tick box to claim it, but you can set the amount too!
One company claims
Assuming that both companies pay more than £2,000 in Employers NI, you need to allocate one to receive the allowance. If by the end of the year one hasn't used the entire allowance then I believe there is the possibility of allocating the remainder to the other company assuming it too has Employers NI contributions.
Ah, that makes sense ...
... although as associated companies are determined in the same way as for CT, it would make more sense to allocate a proporton based on the number of associated companies in the same way as CT: but then again when did government think anything through properly - RTI and AE have high-lighted that failing.