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Local government (Manx: gurneilys ynnydagh) in the Isle of Man was formerly based on six sheadings, which were divided into seventeen parishes (today referred to as "ancient parishes"). The island is today divided for local government purposes into town districts, village districts, and parish districts, as follows:

The Isle of Man is divided into six sheadings: Ayre, Glenfaba, Garff, Michael, Rushen and Middle. The sheadings are now significant only as:

The Coroners are responsible for process-serving and enforcement of judgments, not for holding inquests of death; that function is carried out by the High Bailiff, who is ex officio Coroner of Inquests.

The origins of the term sheading are unclear. There are three main possibilities:

The parishes have ecclesiastical roots, and are thought to have been introduced to the island in the 11th century from Scotland, the bishopric having been established in the 10th century. Civil parishes also existed from at least the late 15th century, their boundaries diverging significantly in some cases, where one or more Treens might pay their ecclesiastical tithes to one parish, but their Lord's Rent to another. Parish boundaries broadly followed physical features such as rivers and watersheds, but there were many detailed divergences. For example, a mill and its croft, located on the west bank of a river, could be included in the adjoining parish east of the river by a loop in the boundary.

The parishes within each sheading of the Isle of Man are currently:

An Act of Tynwald of 1777 provided for the appointment of a High Bailiff for each of the four towns, Castletown, Douglas, "Peeltown" (Peel) and Ramsey, with various judicial and administrative responsibilities.

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