Why is Guernsey not a country?

Jersey, Guernsey, and the Isle of Man are British Crown dependencies, which means they are self-governing territories that are not part of the United Kingdom. The United Kingdom, on the other hand, is a sovereign country that consists of England, Scotland, Wales, and Northern Ireland.



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Guernsey resident individuals pay income tax at a flat rate of 20%. The personal income tax year is the calendar year and tax returns must generally be filed (either electronically or on paper) by the filing deadline for the relevant tax year. The 2022 Personal Tax Returns must be filed by 29 February 2024.

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