Introduction to the Channel Islands - General

The Channel Islands are situated off the Cherbourg Peninsula in the English Channel. The Islands consist of the Bailiwick of Jersey and the Bailiwick of Guernsey. The latter includes all the Islands except Jersey. Best known of the smaller Islands is Alderney, which has its own company law but is linked for tax purposes with Guernsey, and Sark which has no company law and is fiscally independent.

Jersey is approximately 45 square miles (116 square kilometres) in size and has a population of some 86,000 residents. Guernsey is approximately 24 square miles (62 square kilometres) in size and has a population of some 58,000 residents. The populations of Alderney and Sark are about 2,000 and 500 respectively.