2026 Annual Filing Requirements Calendar
1 Jan
Registered Office ("RO") Fee due for all entity types to Maples Corporate Services Limited.
15 Jan Annual fees and Director Registration fees due to CIMA for all entity types.
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) FEB
No Filing Dates 1 Mar Exempted Trust Annual Fee due to Registrar. 31 Mar Economic Substance Notification due to Registrar for foreign companies. APR 30 Apr
Registration deadline for new entities that are Financial Institutions ("FIs") under the CRS (established between 1 May 2025 and 31 December 2025) and FATCA (established between 1 January 2025 and 29 April 2026). FIs under the CRS established on or after 1 January 2026 will be required to be registered by 31 January 2027.
30 Jun
Corporate Governance Board meetings to be held for the 2025 reporting period.
Audited Financial Statements and Fund Annual Return due for all CIMA-registered funds with a 31 December FYE.
31 Jul
CRS and FATCA returns due to the DITC by Reporting Financial Institutions.
The Regulatory 15/15 Podcast maples.com/15-15
A 15-minute summary of the latest regulatory developments.
15 Sep
CRS Compliance Form due to the DITC by Reporting Financial Institutions.
Regulatory Round Up Blog Maples.com/regulatory-round-up
A dedicated platform designed to keep you informed of the latest developments and insights in the regulatory landscape.
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
Economic Substance Returns due to the DITC for “Relevant Entities” carrying on a “Relevant Activity” with a 31 December FYE De-registration deadline to avoid 2027 fees for CIMA-registered entities and directors.
DEC
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