Individual is non-resident in Ireland but is employed by an Irish employer and paid a salary which has Irish PAYE deducted from same. They carry out the majority of their work outside of Ireland but do physically work in Ireland hence couldn’t get a PAYE exclusion order.
My question is do they have any liability to tax in Ireland on earnings for work not done in Ireland while they are non-resident?
My view is that if they are non-resident and not physically carrying out the duties of their employment in Ireland then Ireland has no taxing rights on that income.
Revenue are saying that any refunds would be subject to the terms of the relevant double tax treaty. In this case the tax treaty with the UK