Except, and CBA looking up the numbers, the regs prohibit switching the earth. Or they did until the latest edition which ...
allows switching of the earth, and in fact requires it, for EVs
As already said, you can extend the PME to the outbuilding if you BOND any extraneous conductive parts adequately. That mean min 10mm2 of copper, or more if calculations say so. If the bonding is inadequate in cross section, then under fault conditions it'll melt.
Yes, teh same argument apply within the main dwelling - which is why we have main, and if required supplementary, bonding to create an equipotential zone.