Andrew Wilkinson

I live in a leasehold retirement block of flats. We have a Right To Manage (RTM) Company, a limited company registered at Companies House. An RTM company acts as the landlord and takes on all the lease obligations. The company has 4 directors all of who are volunteers and work without remuneration. It is registered as a dormant company as it has no income or outgoings. They have a contract with a Property Management Company that collects a service charge from all the residents and pays all our bills with it. The RTM company directly employs an on-site manager and the property manager pays their salary from the service charge. They use an external payroll company to do this. This is the only employee that the RTM employs. My question is whether the RTM company can claim Employment Allowance on the employers part of the manager's NIC's payment?