Saint Kitts and Nevis: Updated AEOI compliance form guidelines

Updated automatic exchange of information compliance form under FATCA and CRS

Updated automatic exchange of information compliance form under FATCA and CRS

The tax authority of Saint Kitts and Nevis on 21 February 2024 issued an industry advisory informing reporting financial institutions of the updated automatic exchange of information (AEOI) compliance form under the FATCA and common reporting standard (CRS) regimes.

The tax authority requires all reporting financial institutions with FATCA and CRS obligations to complete and submit the updated AEOI compliance form with 2022 and 2023 reporting data by the extended deadline of 15 March 2024.

Reporting financial institutions must submit separate forms for each reporting period to the tax authority or via email. Submission details and access to the form and guide are available on the tax authority’s website. The tax authority advises reporting financial institutions to contact the AEOI team for any queries.

Additionally, on 15 January 2024, the tax authority issued an updated version of the AEOI compliance form guidelines that contain instructions for completing the form. The updated guidelines do not contain any substantive changes from the prior version.

Read a March 2024 report [PDF 462 KB] prepared by a KPMG member firm in the Caribbean region


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