The Isle of Man Government web site says:
"The country is an internally self-governing dependent territory of the British Crown. It is not part of the United Kingdom but is a member of the British Commonwealth."
"As a Crown dependency, the ultimate responsibility for the government of the Island is vested in the Crown. By long standing convention, the U.K. Government does not legislate for the Island except with the specific consent of the Island's Government."
For more info...
http://www.gov.im/Isleofman/Introduction.xml
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