Yes, you are correct in that once you are a director PAYE applies to directors fees regardless of tax residency. Some tax treaties will override that but most won't. You could try and separate the employment status from your director's status but that can be a difficult argument to win with the Revenue. Leaving as a director would, most likely, get rid of your tax problem but it greatly reduces your options as directors pretty much run the company. If you husband works in the company then why not increase his salary by the amount that yours is reduced. If he isn't a director he won't have the problem you have. You can keep up a small level of directors fees (€5K) - it isn't bomb proof but it may provide you with options.