South Georgia and South Sandwich Islands

South Georgia and the South Sandwich Islands (SGSSI) is a British Overseas Territory in the southern Atlantic Ocean. It is a remote and inhospitable collection of islands, consisting of South Georgia and a chain of smaller islands known as the South Sandwich Islands. South Georgia is 165 kilometers (103 mi) long and 1 to 35 km (1 to 22 miles) wide and is by far the largest island in the territory. The South Sandwich Islands lie about 700 kilometers (430 mi) southeast of South Georgia. The territory’s total land area is 3,903 square kilometers (1,507 sq mi). The Falkland Islands are about 1,300 km (810 mi) north-west from its nearest point.

There is no permanent population on the islands. The present inhabitants are the British Government Officer, Deputy Postmaster, scientists, and support staff from the British Antarctic Survey who maintain scientific bases at Bird Island and at the capital, King Edward Point, as well as museum staff at nearby Grytviken.

The Tax system of the Falkland Islands applies on the islands.