The Cayman Tax Information Authority (TIA) issued an advisory confirming an update to the Reportable Jurisdictions list, dated 17 May 2019 and gazetted on 14 June 2019, which can be found here. This list, which contains two new Reportable Jurisdictions, applies to filings made for the calendar year 2018. We strongly recommend that clients review this list to ensure that all reportable accounts have been identified and filed accordingly.
There were no changes to the notification and/or reporting deadlines.
30 April 2019: FATCA and CRS notification deadline for all new Reporting FIs – now passed
31 July 2019: Extended 2018 FATCA and CRS reporting deadline including NIL reports for CRS
Please contact Hazel O'Brien or your usual Harneys contact if you would like advice on any aspect of the AEOI regime in Cayman and how to comply with it or if you have any other questions or visit harneys.com/Cayman.