A British citizen. Citizens of British dependent territories which include: The Isle of Man, Guernsey, Jersey, Gibraltar, Bermuda, The Cayman Islands, St. Helena, The Falkland Islands, The British Virgin Islands, Monserrat, Anguilla and the Turks and Caicos Islands. Corporate bodies incorporated in the United Kingdom or in any relevant overseas territory (these are the Isle of Man, any Channel Island and any British Colony) which have their principal place of business in the United Kingdom or any such territory (principal place of business being determined as before by applying The Polzeath Doctrine). British overseas citizens. Persons who under the British Nationality Act 1981 are British subjects. Citizens of the Irish Republic. In the Polzeath (1916) a ship was owned by a company which was registered in the United Kingdom but was in fact controlled from Hamburg by the Chairman, who held the majority of shares and resided there.  Proceedings were instituted for forfeiture of the ship.  It was held that the principal place of business was not in His Majesty’s dominions and, therefore, the ship was forfeit to the Crown. The Polzeath ruling appears to have interpreted ‘principal place of business’ as meaning that place from where effective control was maintained.  A ‘British’ ship would seem, therefore, to have been one owned by British interests with the ‘double’ requirement that, if owned by a company, the company should not only be registered in Her Majesty’s dominions, but also have its principal place of business there.  Unless the ship was thus a ‘British ship’ she could not fly the British flag.