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ARTICLE · 30 JULY 1998

Introduction to the Channel Islands - Politics And Constitution

JerseyWealth Management

The Channel Islands are neither part of the UK nor sovereign states or colonies. Originally part of the Duchy of Normandy, they remain possessions of the Crown with their own legislatures, judiciaries and executives. In practice, the British Government is responsible to the Crown for the defence and international relations of the Islands and also has the ultimate responsibility for its good government. The legislative position can be summarised as follows:

  • Jersey and Guernsey have complete responsibility for their own internal affairs, including legislation for taxation and company law;
  • since the Second World War, Guernsey has been responsible for Alderney including the administration of income tax. However, Alderney has its own company and general legislation;

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