Guernsey is the principal island of the Bailiwick of Guernsey, a self-governing British Crown Dependency in the Channel Islands off the coast of Normandy, France. It is not part of the United Kingdom or the European Union, but the UK is constitutionally responsible for its defence and international representation, while Guernsey controls its own domestic affairs, taxation and lawmaking through the States of Deliberation. King Charles III is head of state (in the historic role of Duke of Normandy), with day-to-day government led by elected, largely independent politicians rather than formal party blocs. The main fault lines for observers are its relationship with the UK and EU—especially over financial-services regulation and tax transparency—and inter-island governance with smaller dependencies such as Alderney and Sark.