Split Apprenticeship Levy allowance across all connected companies

Hello, I am reading the HMRC guidance re: splitting the Apprenticeship Levy allowance across the connected companies. Can the connected companies change at the end of the tax year how the allowance was divided across all connected companies? From the notes below from the HMRC guidance it says that it can be changed for employers with multiple PAYE schemes. Can we apply the same rules for the connected companies? Can we say that the group of connected companies is an employer with multiple PAYE schemes? Or the treatment for connected companies is completely different from employers with multiple PAYE schemes? "You can decide how you divided your levy allowance across your connected companies or charities at the start of the next tax year. You cannot change where the allowance has been divided across connected companies or charities at the end of the tax year. Employers with multiple PAYE schemes who do not use their full Apprenticeship Levy allowance during the year, can change how this has been divided at the end of the tax year. This can be done to offset any unused allowance against another of your schemes."

Hi,

Connected companies are treated as each company being an employer in their own right and have to decide at the beginning of the tax year how they wish to divide the allowance and cannot change this during the tax year. At the start of the new year they can review this and make any changes if required for the new tax year.    

Employers with mulitple PAYE schemes are not connected companies but the same employer, who have for what ever reason, have had it agreed they can have more than one PAYE scheme for the same company. As it is the same employer they are permitted to make a change to the divide at the end of the tax year.

Thank you.