IM1630 tells you about what is meant by domicile.
See
EIM42806 for the action to take when an
individual, who is only liable to tax on employment income, claims
to be domiciled outside the United Kingdom.
See IM1635, if there is some other liability, for example, on
Miscellaneous Income under the special rules for Foreign Income in
Part 8 IT(TOI)A 2005 (previously under Case IV or V of Schedule
D).
