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ARTICLE · 02 APRIL 2020

Extensions Given For Annual Returns And Economic Substance Notifications

Cayman Islands Government
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The annual return filing deadline has been extended until 30 June.

Cayman IslandsFinance and Banking
Ministry Of Financial Services
Ministry Of Financial Services
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The Registrar of Companies (ROC) and the Department for International Tax Cooperation (DITC) have extended the deadlines for entities to complete their annual returns and economic substance notification filings.

The annual return filing deadline has been extended until 30 June. The extension will apply to all companies, including limited liability companies and foundation companies. Penalties for failure to file will come into force on 1 July.

As a result of the annual return extension for companies, the deadline for Economic Substance Notification (ESN) filings is now 30 June. Note, that the ESN submission will remain a prerequisite for companies successfully filing an annual return.

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