Hi All, Scenario: A PAYE employee working for an Irish company, pays Irish income tax but travels extensively with overnight stays out of the state, with the result that they spend less than 183 days a year in the state, which I guess means that they are technically non-resident for income tax purposes (even though income tax has been paid in full through the PAYE system). They have been doing this for more than 3 years now. They have a permanent address in Ireland. Q1. technically what is the correct term of their the status for income tax purposes? Q2. Should they be paying income tax? Thanks in advance for any help with the answers.