Afternoon all, a client has a number of employees on payroll and has transferred a portion of them to a 2nd company's payroll (a connected party via common ownership and control) with effect from 1 May.

The client has asked whether we can recover the payroll costs of the transferred employees for March and April (Back to start of financial year) - of course, the answer is yes via invoicing - but does that mean that the Mar-Apr payroll will impact the 1st company's next COID assessment that paid those transferred staff or can the it be included in the 2nd company's next COID assessment ? Your assistance is appreciated.