UK Tax Residency Query (Sovereign Base Areas in Cyprus)

Please can you clarify if the Sovereign Base Areas (SBA) in Cyprus , are, for UK tax purposes, considered to be part of the UK. This is NOT regarding UK military service staff posted/serving in the SBA but rather a general question regarding civilians because the SBA in Cyprus actually includes Cypriot villages, roads and highways, so technically, may be part of the UK for tax (Income tax, IHT, CGT etc.) purposes ? Alternatively, are the Cyprus Sovereign Base Areas considered to be British Overseas Territories, in which case they are not part of the UK for tax purposes ? Thank you

Hi,
The Sovereign Base Areas on the island of Cyprus offer UK sovereignty totalling 98 square miles encompassing the British Forces Cyprus (BFC) bases at Akrotiri, Episkopi, Dhekelia and Ayos Nikolaos. as such anything outside the actual base is not UK territory.
Thankyou