Extensions Given for Annual Returns and Economic Substance Notifications


The Registrar of Companies and the Department for International Tax Cooperation (DITC) have extended the deadlines for entities to complete their annual returns and economic substance notification filings. The annual return filing deadline has been extended until 30 June. The extension will apply to all companies, including limited liability companies and foundation companies. Penalties for failure to file will come into force on 1 July.  As a result of the annual return extension for companies, the deadline for Economic Substance Notification (ESN) filings is now 30 June.

Further Information

Please contact your usual attorney at Stuarts should you require any specific information on economic substance in the Cayman Islands.


If you would like further information please contact:

Jon Mclean
Tel:(+1 345) 814 7930

Megan Wright
Tel:(+1 345) 814 7904