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,