2025 Compliance Calendar
Cayman Islands Investment Funds
The following regulatory compliance calendar provides a summary of the key dates and events for Cayman Islands registered investment funds for 2025.
*The Responsible Party refers to the party that is generally responsible for such fillings. If uncertain, please check with your service provider.
1st January
It is important to identify registrable beneficial owners, and ensure that the necessary information is with your appointed corporate services provider (CSP). Your CSP should also have either set up a beneficial ownership register or confirmed its role as the "contact person" for CIMA-registered investment funds. These actions should be completed ahead of the deadline.
15th January
Payment is made by registered office provider. Confirm registered office provider is in funds to pay.
Responsible Party*: Investment Manager / Administrator / Registered Office
15th January
Payment can be made via the CIMA Connect web portal.
Responsible Party*: Individuals appointed as directors.
31st January
Investment Funds are exempt from ES Return filings, however notification needs to be submitted to the applicable Registrar to confirm ongoing exemption.
Responsible Party*: Investment Manager / Registered Office
31st January
the Cayman Islands (including foreign partnerships and companies) are due.
Annual return requires confirmation of nature of business. Provide selection from pre-approved list to registered office provider well in advance.
Note that the annual return cannot be filed until the above ESN has been made.
Responsible Party*: Registered Office
30th April
A registration notification is required only once to register a fund entity with the DITC. This must be completed by 30 April 2025 for any fund where 2024 is the first reporting period.
Responsible Party*: Investment Manager / FATCA & CRS service provider
30th June
Once Financials and FAR forms have been submitted, payment of FAR filing fees can be made via REEFS.
Responsible Party*: Auditor responsible for Financial Statements & FAR form. FAR filing fees need to be paid by the Registered Office or wired directly from the fund.
31st July
Responsible Party*: Administrator / FATCA & CRS service provider
1st September
Responsible Party*: Registered Office
15th September
Responsible Party*: Administrator / FATCA & CRS service provider
October 2025
Responsible Party*: Individuals appointed as directors.
1st November
Date by which strike off
applications must be submitted for any entities to avoid 2026 fees.
1st December
Date by which an entity must be put into voluntary liquidation to avoid 2026 fees.
Monthly
January - December
Beneficial ownership regime - Funds are exempt from BOR filing, however notification needs to be submitted to the applicable Registrar to confirm ongoing exemption.
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