we have a client that was an unincoporated not for profit, that has changed to being a charity. (was already the chairty when they came to us)
the change in entity occured around August 2018
first accounts prepared were the final accounts of the unicorporated body - no problems
we are now preparing the first period accounts for the charity, we find that the employer refernces from the unicoporated body have continued to be used and that the employers NI allowance has been claimed in full
We think that a new employer reference should have been sought for the charity and that no employers NI allowance should have been claimed for the 18/19 year as there was already a claim under the unincorporated body (i'm happy to be corrected here)
the client uses an outsourced payroll provider and they are claiming to not know about the change in entity
I'd like to advise the client on the best way forward to correct, but I'm not 100% sure of the best course of action - can anyone help?