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JE1ÌýÌýÌýÌý Overview of the tax regime in Jersey

JE1.1ÌýÌýÌýÌý The tax regime in Jersey

Jersey is the largest of the Channel Islands and is neither part of the United Kingdom nor a member of the European Union. The Channel Islands, including Jersey, are known as Crown Dependencies.

The Channel Islands were part of the Duchy of Normandy, situated 14 miles from the Cotentin Peninsula in Normandy, France. In 1066, William the Conqueror, the Duke of Normandy, invaded England and became William I, King of England. Accordingly, the Channel Islands became a possession of the English Crown and remain so today. Hence, the Channel Islands were never colonies and their status as Crown Dependencies is different from that of the British Overseas Territories (such as Bermuda or the Cayman Islands).

When the English Crown lost control of mainland Normandy in 1204, the Channel Islands, including Jersey, remained loyal to the English Crown and have done so ever since. Jersey was in a very important position both strategically