Laura Tinkler

We do payroll for two companies - company A & company B. They both share a Director '1'. Director '1' is also a director of 2 other companies Company C & Company D. So, they are the director of 4 companies in total. This is how we can see the payrolls as connected through the directorship. We have claimed employment allowance on company B (more beneficial) however there is a discussion whether it can be claimed on company A too as the person with significant control is different. Company A personal with significant control is Company C & Company B personal with significant is Director '1'. However, regarding interdependence: company A & B share employees and managers. Also, we have read the guidance on employment allowance regarding 'control through fixed rate percentage shares': fixed rate shares held by a company are ignored if the company holding them: 'takes no part in the management or conduct of the company which issues shares, management, or control of its business' - One of the share holders of Company C holds 50% and is the personal with significant control of Company A and is a director and child of Director 1. They oversee the payroll & manage the businesses. I believe they are connected through directorship, interdependence, PSC. I also note employers who have more than one PAYE scheme can only claim it on one. But in the past (previous accountant) has claimed EA on both companies! Could it be clarified whether employment allowance can only be claimed on one of the payrolls & not both of them based on the information above.