A man has died after a Border Force raid on a boat in the Isles of Scilly, police said.
The man, believed to be a Dutch national in his early 60s, suffered serious injuries when he fell from the mast of a yacht, Devon and Cornwall Police said.
He was taken to hospital on the mainland after the fall in St Mary's Harbour on the largest island in the archipelago off Cornwall at around 8.30pm yesterday, but died later from his injuries.
"It is understood that the yacht had been boarded as part of a Border Force (formerly UK Border Agency) operation shortly before the incident," a police spokesman said.
"The matter has been referred to the IPCC by the Border Force and a local investigation will be carried out this morning."
A Border Force spokesman said: "We are assisting Devon and Cornwall Police with their investigation and the incident has been referred to the IPCC."