Dependent with dual residence permits

Hi,
My husband has uk residence permit as dependent. He got a job in Ireland and got Irish residence permit too. He is planning to live in Ireland as a tax resident, but he spends quite a lot time with family here in UK.
Does my husband need to give up the UK residence permit (dependent)? Does he need visitor visa instead of dependent residence permit?
I would appreciate if any of you could advise on this issue.
Many thanks.

What visa category for the UK does he hold Exactly? There is more than one "dependent visa category.

He is holding Tier 2 dependent visa based on my Tier 2 general visa.
Though, I am currently holding indefinite leave to remain.
Many thanks.

He can hold both visas, they are for two separate countries.

Might impact ILR in future though as he is clearly not a UK resident.

Thank you so much. Recently, the Irish border control officer stopped my husband at the airport and suggested to give up his UK residence permit and apply for a UK visitor visa. Their argument is that he can not hold residence permit from two countries. I could not find any document which has suggested that.

Thank you once again.

Of course he can. Ireland and the UK share immigration data though, so be mindful of that.

Thank you. Really helpful advice.
Though, I am not sure that I understand clearly about your comment on data sharing between two countries. We are aware that they do share the data. It would be useful to know the consequences he might face because of that.
We are aware that it will effect his ILR as he is not a resident in UK (away from UK for more than 180 days in 12 months).
Would this be a problem when he will extend the UK residence permit?

Many thanks.

There is no absence limit for PBS Dependents. 180/12 months is only applicable to main PBS visa holders.

Should not be an issue, just expensive to do it that way and HO might raise issue of 'subsisting marriage'.

Thank you so much. We will keep that in mind.

Also tax residency is not the same as habitual residency.

To be non-tax resident you the basic rule is no more than 91 days in a year in the UK, not working from UK home, and not having dependants in the UK...

There's a test on the HRMC website and in addition it's your your responsibility to prove and count your days in, days out, and days travelling.

Based on what you've said he's tax resident in both countries so should pay tax in both, subject to DTA. This means he will only end up paying the higher of the two. Suggest he engages a tax accountant, UKVI are hot on this.