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Originally Posted by Przemolog
Are the Channel Islands and IoM considered as "abroad" from "the UK point of view"?
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They are "abroad" in legal terms (some of the time!) but most people in the UK are not really aware of that (or probably don't even think about them, like I expect most Germans never think of the special status of Heligoland!).
Jersey and Guernsey are outside the EU for almost all purposes including customs, but the Isle of Man (although not a member) IS inside the EU for customs. So there is no customs boundary between the IOM and UK/Ireland, and VAT is charged on the IOM (at a rate that matches the UK rate, with some local exceptions).
All the islands are closely linked to the UK (e.g. get UK TV, even pay the UK TV license fee) but not being part of the UK it's a constant confusion that some things apply and some things don't - some UK credit cards/mortgages can't be applied for in the IOM but some can, courier costs from the UK are extra but postage is not, the IOM football team has just won a cup to represent England in the Regions Cup but the IOM sends their own team to the Commonwealth Games, etc.
Defense/foreign affairs are handled by the UK, for an annual fee. In other words, the IOM pays the UK protection money... (it'd be good to put that out to competative tendering, would be nice to have any country - or even private security company - doing the job if they were cheapest/best).