Policy paper

EU Exit negotiations: Gibraltar Memoranda of Understanding

These Memoranda underpin the Withdrawal Agreement’s Gibraltar Protocol. A Concordat shows implementation will be in accordance with Gibraltar’s Constitution.



Throughout the EU exit process the UK has negotiated openly and constructively with the EU on matters relating to Gibraltar, working closely with EU partners, including Spain. The Prime Minister has been clear from the start that the UK would seek a deal that works for the whole UK family, including Gibraltar.

On 29 November 2018 the governments of the UK and Spain, together with the government of Gibraltar, concluded 4 Memoranda of Understanding on Gibraltar. These underpin the Gibraltar Protocol in the Withdrawal Agreement between the UK and the EU. The 3 governments have also agreed to conclude a tax agreement covering tax transparency and cooperation. With the Protocol on Gibraltar, the Memoranda form a package of agreements between the UK, Spain and Gibraltar that reflect the commitment of each to future cooperation.

These Memoranda are a result of constructive discussions between the governments of the UK, Gibraltar and Spain on the practical implications of EU exit for Gibraltar. They cover issues that are important to everyone in the region, including:

  • citizens’ rights
  • cooperation on environmental matters
  • cooperation in police and customs matters
  • tobacco and other products

The Memoranda reflect our shared desire to work together in a spirit of trust and solidarity, and support the shared prosperity and security of Gibraltar and the neighbouring area. The UK signed the Memoranda in its capacity as the State responsible for Gibraltar’s external relations.

The governments of the UK and Gibraltar have also published a Concordat. This states that the Memoranda and the Withdrawal Agreement’s Protocol on Gibraltar will be implemented in accordance with the Constitution of Gibraltar.

Published 30 November 2018