this morning be unveiled in the House of Commons by Foreign Secretary Robin Cook.

And -- as predicted in The Royal Gazette last year -- Mr. Cook will offer full UK citizenship to the 100,000-plus Overseas Territories citizens.

He will also pledge that there will be no two-way street on residence for UK-born passport holders in the Territories.

But Britain is understood not to have ruled out taking unilateral action to end the death penalty, corporal punishment and anti-gay laws in the Territories if they fail to do it themselves.

Britain is a signatory to a variety of international treaties on human rights.

And full citizenship without a commitment from the Overseas Territories to signing up for human rights legislation could mean a collision course in the future.

It is believed the UK could impose legislation on the colonies to ban the death penalty and other laws which contravene its treaty obligations.

But it is understood the British Labour Government would prefer to rely on persuasion rather than wielding a big stick.

Mr. Cook will table the report in the House of Commons at about 11.30 Bermuda time.

He will deliver a short summing up of the White Paper for MPs before holding a press conference afterwards.

Deputy Governor Tim Gurney said last night that the White Paper was the end result of "a major exercise'' which began more than 18 months ago.

He said: "It was done with the purpose of ensuring the relationship meets the modern needs of Bermuda and Britain.

"It's taken time because it was essential to consult all the interested parties and it forms the basis for a modern and effective partnership for the future.'' And Mr. Gurney dismissed claims in some of the Territories that a new passport would open the gates to a flood of emigrants from the UK and British taxation.

He said: "It will allay a lot of fears about reciprocity on citizenship and taxation.'' The White Paper was originally pencilled in for release in the summer, but it was later delayed with last autumn being tipped.

Mr. Gurney said: "It's not a simple thing to predict and I think it was right that it took time. People thought about it properly and came up with a considered paper rather than a rush job just for the sake of it.'' Passports could split PLP: Page 3 IMMIGRATION IMM