If you are part of a group of connected companies, you will only get one £15,000 allowance across the group. The allowance can be split between the companies in the group, but this division must be decided upon and notified to HMRC before the start of the tax year and cannot then be changed for the remainder for the tax year. Each company in the group will pay 0.5% of their pay bill, minus the allowance they have been assigned.