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Taxation: British Overseas Territories and Crown Dependencies

Volume 488: debated on Monday 2 March 2009

To ask the Chancellor of the Exchequer what (a) taxes and (b) other fiscal levies his Department can raise in (i) Gibraltar, (ii) Anguilla, (iii) the Cayman Islands, (iv) the Falkland Islands, (v) the Isle of Man, (vi) Jersey and (vii) Guernsey. (259214)

Each of these jurisdictions is fiscally autonomous and United Kingdom taxes do not, therefore, extend to them.

It is important however that all of these jurisdictions provide assistance to the United Kingdom as required, to ensure that UK taxes are correctly assessed and enforced.