Looks like I missed a six monthly round up, so a year’s worth of newly released records in this post! The most interesting files have just been released.

Records being released are now a mix of records downloadable for free; and files now accessible in the National Archives. So in the roundup I will focus on downloadable records, and give a link to them.

Downloadable.

Possible independence was a cause for discussion in the wake of the Edwards Review of financial regulations in the Islands (on which, I suspect see the file on fiancial regulation in UK dependent territories 1991-1995, not online but can be consulted as HO 248/507). A 1998 “contextual note” begins planning for island responses to the Edwards review, seeing three possible scenarios – acceptance of the recommendations by the Islands, imposition of the recommendations on the Islands by the UK, or independence rather than accepting imposition. The note suggests that independence planning discussions had begun with the Treasury (islands as IFCs), the DTI (dubious companies). defence (MoD), fisheries (MAFF/DTI/FCO), air space (DETR), broadcasting (DCMS/Radio Communications Agency), immigration and nationality (HO Immigration and Nationality Directorate), and counter-terrorism and organised crime (HO Organised and International Crime Directorate). The complete document is available to download for free.

From the list of specialists who were to be consulted after the contextual note was written, we can expect a bumper crop of UK specialist reflections on Manx independence. The 1998 document was released on 1 June 2026, so assuming the same closure conditions for replies from other agencies, we should see them being released gradually over the next six months or so. One has already been released.

The Inland Revenue advised the Constitution Unit on the impact on the UK Exchequer of independence by the Isle of Man or one or more Channel Islands. This is an interesting document, comntaining as it does a list of advantages and disadvantages, from a financial point of view, to the UK from such a change. For instance, a reduction of inward investment from a newly independent island to the UK was identified as a risk. There is also a brief consideration of possible disadvantages to the islands. The complete document is available to download for free.

On the related issue of taxation and international relations, there is an entire thread of faxes on the Manx response to the 1998 OECD request for comments on their report on Harmful Tax Competition. Comments were produced by HM Treasury, generally approving although suggesting the draft was “a little bit too rude to be most effective”. The complete document is available to download for free.

Released but not downloadable.

There are also:

• a 2005 report on the reciprocal National Insurance relationship. Not available online, but can be consulted as PIN34/2146.
• a 1995 correspondence on Council of Europe agreements applicable to the Isle of Man. Not available online, but can be consulted as FCO 33/13752.
• a 1997 correspondence on draft Manx legislation dealing with money laundering offences. Not available online, but can be consulted as HO 634/172.
• Information, from 1924-1940, on the Isle of Man and Channel Islands yield, rate of tax etc.. This was closed for 85 years, so may have information on individuals. Not available online, but can be consulted as IR 64/54.
• The usual release of Manx prisoner of war records from World War Two: John Karran, and Douglas Gill; and aviation incident reports from wartime air bases (AIR 81/23905).
• Two reports on international cooperation. The 1998-2001 file is not available online, but can be consulted as HO 634/206 and HO 634/205..
• “Outport records: Isle of Man”, goods warehoused for duties in Yarmouth 1820-1921 (not available online, but can be consulted as CUST 104/311), and in QUeens 1960-1976 (can be consulted as CUST 104/312).