Jurisdiction(s):
United Kingdom

Key definition

Crown Dependency definition

What does Crown Dependency mean? In legal practice, Crown Dependency refers to the three self-governing jurisdictions of Jersey, Guernsey (the Bailiwick, including Alderney and Sark) and the Isle of Man, typically encountered in cross-border work on governing law, enforcement of judgments, taxation, financial regulation and sanctions compliance. The term is a descriptive expression rather than a statutory definition. UK legislation more commonly defines the british islands (Interpretation Act 1978) as the United Kingdom, the Channel Islands and the Isle of Man. Crown Dependencies are not part of the UK and are not colonies. Each has its own legislature (States of Jersey; States of Deliberation in Guernsey;...

UK HMRC Crown Dependency Disclosure Facilities (Isle of Man, Jersey, Guernsey), 2013 to 2015: eligibility, exclusions, procedure, penalties, four-year concession and benefits [Archived]

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Practice notes

ARCHIVED : This Practice Note has been archived and is not maintained.

In October 2013, Jersey, Guernsey and the Isle of Man each entered into inter‑governmental agreements (IGAs) with the UK to implement the automatic exchange of tax information. Owing to the way their disclosure provisions and timetable closely mirror the US Foreign Account Tax Compliance Act, these arrangements are often referred to as ‘UK fatca’. With effect from January 2015, the IGAs require financial institutions in the Isle of Man, Jersey and Guernsey to submit to HMRC automatic financial information returns covering UK‑resident individuals, partnerships and companies. Information relating to the 2014 and 2015 calendar years had to be provided by 30 September 2016, and thereafter reporting falls due within nine months of the end of the relevant calendar year each year. These IGAs are expected to be replaced by the Common Reporting Standard. For further detail, see Practice Note: Automatic exchange of information—the Common Reporting Standard: a summary—Automatic exchange of information in the British Crown Dependencies and Overseas Territories...

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Web page updated on 22/05/2026

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