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HMRC internal manual

Apprenticeship Levy Manual

Connected rules: determining whether an employer is connected to another company or charity

S101(17) Finance Act 2016

The connected rules for the Apprenticeship Levy are the same as those for the Employment Allowance. If an employer is connected for the purposes of Employment Allowance, then they are also connected for the purposes of the Apprenticeship Levy. There is further guidance on the connection rules for companies and connected rules for charities.