ALM08200 - Apprenticeship Levy Allowance: levy allowance shared across connected employers

Part 6 of the Finance Act 2016

Part 7A of the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003 No 2682)

If an employer is connected to other employers by virtue of the connected companies or the connected charities rules, they can only have one annual allowance of £15,000 for all the connected companies or charities within their group. Connected companies or charities can, however, choose how to share the £15,000 annual allowance across the group. Once the group has decided on the split, that split cannot be changed for the remainder of the tax year, unless the split has been inputted incorrectly.