moconnor O'Connor

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

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