The other British Overseas Territories

Which territories there are

Schedule 6 of the British Nationality Act 1981 lists the British Overseas Territories: Anguilla, Bermuda, the British Antarctic Territory, the British Indian Ocean Territory, the Cayman Islands, the Falkland Islands, Gibraltar, Montserrat, Pitcairn, Henderson, Ducie and Oeno, St Helena, Ascension and Tristan da Cunha, South Georgia and the South Sandwich Islands, the Sovereign Base Areas of Akrotiri and Dhekelia on Cyprus, the Turks and Caicos Islands and the Virgin Islands.

The financial centres among them have their own pages: Gibraltar, Bermuda, the Cayman Islands, the British Virgin Islands, Turks and Caicos and Anguilla. Jersey, Guernsey and the Isle of Man are Crown Dependencies, not Overseas Territories, and form a category of their own; our overview of the British islands shows them all together. Antarctica, South Georgia, the Indian Ocean territory and the military bases are not an option for a private move.

Montserrat

Montserrat lies in the Caribbean and has two residence routes set in law: the Permit of Permanent Residence under the Immigration (Permanent Residence Permits) Regulations 2005, and the Permit of Economic Residence under its own regulations. The government publishes guidance for both. Holders of either card can apply to naturalise as a citizen of the territory one year later at the earliest.

The Falkland Islands

The Falklands offer permanent residence through a points system. You need at least three years of residence on the islands for yourself and every dependant in the application, a criminal record certificate covering five years, and medical checks. Points come from work, income, experience, qualifications, assets, age and community involvement, among other things.

The Falklands levy income tax and corporation tax through their own taxation office, which also covers South Georgia and the South Sandwich Islands. The islands are a place for people with work there, not for tax planning.

St Helena, Ascension and Tristan da Cunha

St Helena in the South Atlantic has a real income tax: individuals pay 26 per cent on the first £18,000 of taxable income and 31 per cent above that, with lower rates for some local sectors. Individuals' dividends are taxed at 8 per cent and capital gains at 10 per cent.

Entry is by e-visa, and the island has no foreign embassies; if you travel via the UK, Ascension or South Africa, you need the right visas for the whole journey. Ascension has its own entry rules.

Pitcairn

Pitcairn in the South Pacific is one of the smallest communities in the world, and it has a defined way to stay. First you live on the island for at least three months on a visitor or work visa. Then you apply for a two-year Settlement Visa, either through family on the island or through skills the community needs. After more than two years of lawful residence you can apply for permanent residence, which carries no fee. Visa decisions are made by the Governor after consulting the Island Council.

The EU list and your home country

None of these territories is on the EU list of non-cooperative jurisdictions of 9 October 2026. That does not switch off your home country's rules on leaving. It may tax your company shares when you emigrate, and it may keep a claim on you for a period if your business and assets stay behind. How the EU list works is on our page on the EU list of tax havens.

Sources: British Nationality Act 1981, Schedule 6; Government of Montserrat: Citizenship and residence information; Falkland Islands Government: Permanent Residence Permit; St Helena Government: Income tax; Government of the Pitcairn Islands: Immigration; Council of the EU: conclusions of 9 October 2026