Druk Gyalpo Jigme Wangchuck was born to Gongsa Ugyen Wangchuck and Ashi Tsundue Lhamo alias Lemo, the second consort, in 1905. The three sons from his first consort Ashi Rinchen had all died in their childhood. Thus, the birth of Druk Gyalpo Jigme Wangchuck was a great joy to his parents and the nation as there was no heir to the throne. He was the re-embodiment of Geshey Mindruk, the learned monk who had actually introduced Ashi Tsundue Lhamo to the King. The Queen also gave birth to Dasho Dorji, Dasho Naku and Ashi Wangmo.

At the time of his enthronement on 14 March 1927, the administration apparatus was still based on the Dual System instituted by Zhabdrung Ngawang Namgyal in 1616. The administration differed from region to region. The First King desired to reform this set up and institute a modern form of administration. However, since he was fully involved in stabilizing the new Kingdom he could not execute his wish. The regional lords still continued to administer in the same way as it was done during the era of the Desis. The only difference was that now the central authority was with the King.

Druk Gyalpo Jigme Wangchuck dedicated a great amount of his time in studying socio-economic and political conditions of the young Kingdom bequeathed on him by his father. Tax reforms drew his attention as it directly affected the Bhutanese people. The King was of the view that if taxation system was reviewed it would help the people to alleviate their economic and living conditions.

With the end of the Second World War in 1945 many colonized nations became independent in the world. In the sub continent India became free of the British dominion. Till 1947, British-India and Bhutan had been in constant contact since the war of Cooch Behar of 1772 and the first mission of George Bogle of 1774. Since then, British-India and Bhutan had shared friendly relationship as well as hostile ones. At the dawn of the 20th century and during the reign of Gongsar Ugyen Wangchuck, the Anglo-Bhutanese relationship was at its best.