IR35 - Group company status

Looking for some advice on IR35 for group companies. Our Parent company is UK registered and on its own classified as small company for IR35 status. The company however has 3 subsidiaries which are all Irish registered and not involved in any tax / trading registrations in the UK. Do we need to consider the Group for IR35 status (UK parent + 3 Irish subsid) or can we just base on the UK company in isolation. Are non UK companies considered as part of the 'small status' evaluation. We do file group accounts with Companies House but produce the individual UK company accounts also. Any guidance appreciated. Thank you. Martina

[Disp[aly name amended - Admin]

Hi moconnor O'Connor.
You need to take into account the whole group, when looking at the size of the companie for off payroll working -
ESM10007 - off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of medium or large-sized non-public sector organisations: groups
Thank you.