Sharing this HRMC webinar recording here as it explains things a little more clearly than other sources of information (which simply mentioned "connected companies" without explaining what that meant in terms of the actual legal entities):
It is on this page https://www.gov.uk/guidance/help-and...ayroll-working
Scroll down until you see this text:
Watch a catch up webinar about off-payroll working rules from April 2021: international matters
The link there actually goes to https://register.gotowebinar.com/rec...53524795663622
HTH
