Crown Dependency meaning

In this issue: Key developments UK immigration control: how it works Business, investment and non-sponsored work Challenging immigration decisions and enforcement Preventing illegal working Citizenship applications Daily and weekly news alerts New and updated content Key developments Future developments—Immigration calendar and Immigration White Paper Our Immigration calendar highlights the principal forthcoming changes of interest to business immigration advisers. In addition, our Practice Note: Immigration White Paper 2025—summary, tracker and resources offers a refreshed, wide-angled overview of activity around the May 2025 White Paper, ‘Restoring control over the immigration system’, including the ‘Earned settlement’ plans. It sets out the headline reforms for business immigration practitioners, comments on their potential effects, and continuously monitors progress on delivery. You will also find links to supporting materials. UK immigration control: how it works House of Commons Library publishes research briefing on history of asylum appeals in the UK The House of Commons Library has released a...

Since 2007, HMRC has run a series of disclosure routes for individuals with offshore investments. These schemes offered a limited window to come forward voluntarily and put tax affairs in order with reduced penalties compared with those later identified by HMRC This Practice Note provides a brief introduction to the: Offshore Disclosure Facility (ODF), which closed in 2007 New Disclosure Opportunity (NDO), which closed in 2010 Liechtenstein Disclosure Facility (LDF), which closed in 2015 UK-Swiss Tax Co-operation Agreement (Agreement) which closed on 31 December 2016 Jersey, Guernsey and Isle of Man Disclosure Facilities (Crown Dependency Disclosure Facilities), which closed in 2015 Worldwide Disclosure Facility (WDF) Offshore Disclosure Facility HMRC introduced the ODF in April 2007 to coincide with obtaining data on overseas account holders from five major clearing banks, using its powers under section 20(8A) of the Taxes Management Act 1970 (now replaced by Schedule 36, paragraph 5 to the Finance Act 2008). The ODF gave taxpayers...

ARCHIVED: This archived Practice Note summarises the arrangements made between the UK and its Crown Dependencies and Overseas Territories to exchange information on financial accounts—known as the Crown Dependency/Overseas Territory (CDOT) agreements—and the reporting required under those arrangements for periods up to the end of 2016, before CDOT was superseded by the Common Reporting Standard (CRS). For details on CRS, see Practice Note: Automatic exchange of information—the Common Reporting Standard: a summary. What are the CDOT agreements? The UK entered into agreements with its three Crown Dependencies and a number of Overseas Territories to provide details of financial accounts held in those jurisdictions by UK tax residents (or passive investment companies controlled by such individuals): Crown Dependencies: Guernsey, Jersey, the Isle of Man Overseas Territories: Anguilla, Bermuda, British Virgin Islands, Cayman Islands, Gibraltar, Montserrat, Turks & Caicos Islands Together, these arrangements are referred to as the CDOT agreements, CDOT, or UK FATCA. The impetus for these measures was the US Foreign...

This Practice Note offers an overview of enforcement in Jersey, spanning subjects such as inconsistent decisions, costs, currency, the enforcement pathway, limitation, injunctive measures, recognition of judgments, service, pitfalls and the varieties of enforceable order. Although it refers to decisions of the Jersey courts, these are not reported by LexisNexis®, and therefore links to the judgments are not provided. Judgments (Reciprocal Enforcement) (Jersey) Law 1960 — the 1960 Law Judgments (Reciprocal Enforcement) Act 1973 — the 1973 Act Judgments (Reciprocal Enforcement) Rules 1961 — the Rules Questions and answers 1. Treaties—is your country party to any bilateral or multilateral treaties for the reciprocal recognition and enforcement of foreign judgments? What is the country's approach to entering into these treaties and what, if any, amendments or reservations has your country made to such treaties? Jersey, as a British Crown Dependency with its own government, legal system and legislation, is not part of the UK or the EU, and is not a signatory...