Cayman Islands Key Filings Dates 2024
|
January |
15 |
CIMA licensed/registered entities fees due |
|
|
15 |
CIMA registered persons must file their annual declarations |
|
|
15 |
Annual Declaration for Directors registered with CIMA |
|
|
31 |
Cayman entities file annual returns and pay annual fees |
|
|
31 |
Cayman relevant entities file their Economic Substance Notification (ESN) |
|
|
|
|
|
April |
30 |
Financial Institutions under CRS and FATCA (FI) for which 2022 is first reporting period must register for a GIIN and FI number |
|
|
|
|
|
June |
30 |
Audited Financial Statement filing date for funds with 31 Dec 2023 financial year end |
|
|
30 |
FAR due date for funds with 31 Dec 2023 year end |
|
|
|
|
|
July |
31 |
FIs must file their CRS and FATCA Reports for the 2022 reporting period to DITC |
|
|
|
|
|
September |
1 |
Year-end termination plans for liquidating entities should be prepared so as to allow time for orderly solvent liquidation and termination of vehicles |
|
|
15 |
FIs must file their CRS compliance form for the 2023 reporting year |
|
|
|
|
|
November |
1 |
Strike off applications due date to avoid 2025 fees |
|
|
|
|
|
December |
1 |
Voluntary Liquidation due date to avoid 2025 fees |
Other key dates:
|
Audited Financials |
Regulated or registered entities with a duty to file audited financials must file their audited statements and annual return for funds (FAR) within 6 months of their financial year end |
|
Economic Substance Report (ESR) |
For Relevant Entities must be filed with DITC within 12 months of their financial year end |
|
General Filings |
Check with your RO for the timing on certain other filings . |