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Industry Advisory

CRS Lists of Participating Jurisdictions and Reportable Jurisdictions

1 February 2018

Industry is advised that the Department for International Tax Cooperation (DITC) has published the attached lists of CRS Participating Jurisdictions and CRS Reportable Jurisdictions, pursuant to regulation 5(3) of the Tax Information Authority (International Tax Compliance) (Common Reporting Standard) Regulations, as amended.

The CRS Guidance Notes will be updated later this month to reflect these and certain other changes regarding the CRS, such as release of a revised form of Entity Self-Certification.

The AEOI Portal User Guide will also be updated to reflect new functionality on the AEOI Portal, including new processes for changing the Principal Point of Contact or Authorising Person of a Cayman Financial Institution and for deactivating a CFI.

The AEOI Portal will be reopened in early March 2018. Cayman Financial Institutions which have been unable to make their notification (i.e. register) via the AEOI Portal before then must do so by 30 April 2018. This year, the deadline is 31 May 2018 for making all new data FATCA Returns, new data CRS Returns and CRS Filing Declarations with respect to the 2017 calendar year.