in terms of Revenue proving your Irish tax residency, they can never 100% confirm a persons residency for sure. Most people are fairly straightforward- they pay PAYE, run a business here, submit Irish tax returns etc., so high likelihood they meet the residency threshold of >183 days living in Ireland (280 over 2 years). Though, it’s always possible they might have travelled a lot in a year and breached residency. Not sure how Revenue could ever evidence you’re resident - they have no proof of it in terms of stay, paying recent taxes and you don’t really have any income, so why does it matter from a tax point of view.