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I think I should specify this is my understanding of the scenario (which is true). To the caseworker this will look like 2 employers as the names of the 2 entities are entirely different. Having said so, we are submitting a cover letter explaining that licenses were changed in the back-end and employment has never changed nor was a new CoS issued.
Employer 1 (Entity A of company X): £XYZ tax paid from Jul 2013 to May 2016
Employer 2 (Entity B of company X): £XYZ tax paid from Jun 2016 to date