Sovereign Base Areas Customs and Immigration is a semi-autonomous branch of HM Revenue and Customs (HMRC) of the United Kingdom. It has jurisdiction over Akrotiri and Dhekelia, a British Overseas Territory on the island of Cyprus, administered as a Sovereign Base Area, and home to British Forces Cyprus. It is managed by the Ministry of Defence (MoD) and around 3,500 military personnel are posted there at any one time.