The latest DITC Updates Bulletin reminds of the upcoming filing deadlines (noted below) and of the updated list of CRS Reportable and Participating Jurisdictions (as was previously posted in the Cayman Islands Gazette in March 2025).
The DITC Portal is open for 2024 CRS and FATCA submissions.
| Reporting obligation | FIs in scope* | Deadline |
| 2024 Registration (Notification) | An entity that became an FI after 30 April 2024. | 30 April 2025** |
| 2024 CRS Reporting (CRS XML) | FIs with CRS reportable accounts. | 31 July 2025 |
| 2024 CRS Filing Declaration (nil return) | All FIs with a CRS reporting obligation. | 31 July 2025 |
| 2024 FATCA Reporting (FATCA XML) | FIs with FATCA reportable accounts or FIs that wish to submit a nil return (not mandatory). | 31 July 2025 |
| 2024 CRS Compliance Form | All FIs with a CRS reporting obligation. | 15 September 2025 |
The Bulletin also includes the below reminder in relation to Tax Information Numbers (TINs):
Once a Participating Jurisdiction Person becomes a Reportable Jurisdiction Person, there is an obligation on the FI to collect the TIN of that Account Holder or Controlling Person. If the TIN is available in the FIs records it must be reported, as the TIN is a mandatory field. Where the FI does not already have TIN in its records, it must make reasonable efforts to obtain and report the TIN by the end of the second calendar year following the year in which the accounts were identified as Reportable Accounts.
For more information, please visit Maples’ Industry Update Cayman AEOI: 2025 Updates and Deadlines.
