Cayman Extends US FATCA & UK CDOT Reporting

The Tax Information Authority, Department for International Tax Cooperation hereby provides an extension of the soft enforcement due dates for notification and reporting under UK CDOT and US FATCA to Friday, 2 September 2016.

Notifications and returns submitted on or before Friday, 2 September 2016 will not attract any adverse compliance consequences or enforcement measures. The extension provides financial institutions additional time to undertake their reporting obligations under UK CDOT and US FATCA in recognition of the AEOI Portal issues Users have experienced.

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