438. Domicile.

The concept of domicile¹ may be regarded as being of limited importance in the scheme of income tax as a whole. Apart from certain provisions concerning relevant foreign income², the provisions for preventing avoidance of liability by transferring assets abroad³ and the treatment of a non-domiciled person's earnings from an office or employment with a foreign employer as chargeable overseas earnings⁴, domicile is not a relevant factor in considering liability to income tax. Detailed provisions have been made for the measure of liability of income by reference to remittance to the United Kingdom⁵. This remittance basis does not, however,