Cayman Islands: CDOT, FATCA notification date extended | KPMG | GLOBAL

Cayman Islands: CDOT, FATCA notification date extended to 10 August

Cayman Islands: CDOT, FATCA notification date extended

The Cayman Islands Tax Information Authority announced a “final extension” of the soft enforcement due dates for notification and reporting under United Kingdom’s CDOT and the United States’ FATCA regimes.


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The revised deadlines are: 

  • UK CDOT notifications can be submitted by 10 August 2016 (previously 10 June 2016).
  • U.S. FATCA notifications for entities established in 2015 can be submitted by 10 August 2016 (previously 10 June 2016).
  • 2014 and 2015 UK CDOT and 2015 U.S. FATCA returns can be submitted by 10 August 2016 (previously 8 July 2016).

The extended deadlines are intended to provide Cayman financial institutions sufficient time to complete their UK CDOT registration on the Cayman TIA portal (required for all Cayman financial institutions that are not exempt).


Read a June 2016 report [PDF 481 KB] prepared by the KPMG member firm in the Cayman Islands

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