1 Jan Registered Office Fee due for all entity types to Maples Corporate Services Limited.
JAN
15 Jan Annual fees and Director Registration fees due to CIMA for all entity types.
2025 Annual Filing Requirements Calendar
31 Jan Economic Substance Notification due to Registrar with Annual Return for all Cayman Islands entity types.
31 Jan Annual Return and annual fees due to Registrar for all entity types (except Exempted Trusts).
1 Mar Exempted Trust Annual Fee due to Registrar.
FEB
30 Jun
Corporate Governance Board meetings to be held for the 2024 reporting period. Audited Financial Statements and Fund Annual Return due for all CIMA registered funds with a 31 December FYE.
JUN
31 Dec
Economic Substance Returns due to the DITC for “Relevant Entities” carrying on a “Relevant Activity” with a 31 December 2024 FYE. De-registration deadline to avoid 2026 fees for CIMA registered entities and directors.
DEC
31 Mar Economic Substance Notification due to Registrar for foreign companies.
30 Apr
Registration deadline for new entities that are Financial Institutions under CRS (established between 1 May 2024 and 29 April 2025) and FATCA (established between 1 January 2024 and 29 April 2025).
APR
31 Jul
CRS and FATCA returns due to the DITC by Reporting Financial Institutions.
15 Sep
CRS Compliance Form due to the DITC by Reporting Financial Institutions.
SEP
KEY EVENT-DRIVEN FILING REQUIREMENTS
NOTIFICATION TIMESCALE
CIMA Registered: Prior:
• Registration/Licensing of new director(s) Within 21 Days:
• Board of Director/General Partner change
• Any change materially affecting information in Offering Document/ Summary of Terms/ Marketing Material
• Two or more changes to fund application form
• Change of auditor or administrator
• MLRO, DMLRO or AMLCO changes
• Change of name
• Change of RO
• Any change to information provided to CIMA by a Director under the DRLA
• Any change to information provided to CIMA in relation to SIBA or a SIBA application
ROC Registered (Companies/SPCs):
Within 15 days:
• All special resolutions Within 30 days:
• Any RO or director/officer changes
• Any increase to authorised share capital
OCT
ROLLC Registered (LLCs): Within 30 days:
• Change in LLC name, RO, company duration or managers
ROC Registered (Registered Foreign Companies): Within 30 days:
• Change of name or address of RO
• Changes to Certificate of Formation/Incorporation or equivalent
• Changes to directors (or equivalent)
• Changes to bye-laws (or equivalent)
ROELP Registered (Exempted limited partnerships): Same day:
• Change of GP (but not later than 15 days) Within 60 days:
• Any other section 9 statement change
Registrar of Trusts (ROT): Upon Request:
• Reply to any requests from ROT
Within 28 days:
• Reply to any “Written Notice” received from ROT Notifications to RO (Registered Office): Promptly:
• Changes to BOTA register
Within one month:
• BOTA status change
• Change to BOTA written confirmation