Cayman Islands: FATCA reporting reminder and relief for missing U.S. TINs
FATCA reports for the 2025 reporting period are due by July 31, 2026.
The Department for International Tax Cooperation (DITC) of the Cayman Islands issued a bulletin providing deadline reminders and updates related to the FATCA and CRS frameworks.
Reporting financial institutions are reminded to submit their FATCA reports for the 2025 reporting period by July 31, 2026.
The DITC further notes that foreign financial institutions seeking to benefit from the temporary relief for missing U.S. taxpayer identification number (TIN), originally provided under the U.S. tax authority’s (IRS’s) Notice 2023-11 and subsequently extended through the 2027 reporting period under Notice 2024-78, must comply with the conditions set out in Sections 3.03 and 3.04 of Notice 2023-11 and Sections 3.02 and 3.03 of Notice 2024-78.
Read a July 2026 report prepared by the KPMG member firm in the Cayman Islands