No. The Economic Substance Act 2018 explicitly prohibits outsourcing CIGA to service providers, group companies, or affiliates located outside Bermuda. CIGA must be performed, directed, and managed within Bermuda by qualified employees or directors physically present in the jurisdiction. Non-CIGA administrative functions — such as bookkeeping, payroll, and IT support — may be outsourced, but only to Bermuda-resident service providers, and oversight of those functions must also remain in Bermuda.