non-resident
noun [ C ]
uk/ˌnɒnˈrezɪdənt/ us TAX
a person who does not live permanently in a particular country and who is in a special position in relation to the payment of tax:
The UK income tax liability of a non-resident is subject to an upper limit.
a person who is not staying at or living in a place, for example a hotel:
The hotel wellness centre is open to non-residents.
non-resident
adjective
uk/ˌnɒnˈrezɪdənt/ us TAX
not living permanently in a country, and in a special position in relation to the payment of tax:
You must be non-resident for five tax years to escape UK capital gains tax.
not staying at or living in a place:
There are over 20 million non-resident Indians living in different regions of the world.
non-resident owners of vacation properties