Cayman Islands DITC Regulations Reference Library

Welcome to the Cayman DITC Regulations Reference Library, compiled and provided by the Cayman Compliance Desk. This portal serves as a structured, searchable reference database of official guidelines, legislation, and forms to assist local financial institutions complying with the Common Reporting Standard (CRS) and Department for International Tax Cooperation (DITC) requirements.

Quick Access Guides

• Statutory Deadlines & Timelines: A timeline of upcoming reporting deadlines, including the 2026 transition under the Amended CRS.

Core Compliance Concepts

• Common Reporting Standard (CRS)
• Controlling Persons
• CRS Compliance Form
• CRS Reportable Jurisdictions List (Active)
• CRS vs. US FATCA: Key Differences
• DITC Portal & Portal Administration
• Non-Financial Entity (NFE) / NFFE
• Non-Reporting Financial Institution (NRFI)
• Penalties and Enforcement Guidelines
• Preexisting vs. New Accounts
• Principal Point of Contact (PPoC) and SPoC
• Reportable Account vs. Reportable Person
• Reportable Jurisdiction
• Reporting Financial Institution (RFI)
• Self-Certification
• Undocumented Accounts

Document Library (Sorted by Category)

Legislation & Regulations

• CRS Enforcement Guidelines (CRS-Enforcement-Guidelines.pdf)
• Tax Information Authority ( International Tax Compliance) (Common Reporting Standard) (Amendment) Regulations, 2025 (Tax_Information_Authority_International_Tax_Compliance_Common_Reporting_Standard_Amendment_Regulations_2025.pdf)
• Tax Information Authority Act (2021 Revision) (2005-0001_2021 Revision.pdf)
• Tax Information Authority CRS Regulations (2021 Revision) (2015-0061_2021 Revision.pdf)

Official Standards & Handbooks

• OECD CRS Implementation Handbook (Second Edition) (841e9512-en.pdf)
• OECD CRS XML Schema User Guide (dd7ee57a-en.pdf)
• OECD Consolidated Text of the Common Reporting Standard (2025) (055664b1-en.pdf)
• OECD Crypto-Asset Reporting Framework (CARF) & 2023 CRS Update (896d79d1-en.pdf)
• OECD Standard for Automatic Exchange of Financial Account Information (Second Edition) (9789264267992-en.pdf)

DITC User Guides & Compliance Notes

• CRS Undocumented Accounts: Explanatory Note (Undocumented-Accounts-Explanatory-Notes.pdf)
• CRS-related Frequently Asked Questions (crs-related-faqs.pdf)
• DITC CRS Guidelines (ditc_crs_guidelines.pdf)
• DITC CRS News Updates (news-updates.pdf)
• DITC Portal User Guide (DITC_Portal_User_Guide.pdf)
• Deadline Extension: PPoC Information under Amended CRS (Deadline_Extension_PPoC_information_under_the_Amended_CRS.pdf)
• Explanatory Note: CRS Deactivations (Explanatory-Note-CRS-Deactivations.pdf)
• Notes on CRS Compliance Form – Bulk Upload (Explanatory-Note-CRS-Compliance-Form-Bulk-Upload-Template.pdf)
• The Amended Common Reporting Standard for Automatic Exchange of Financial Account Information in Tax Matters (Amended_CRS_Quick_Guide.pdf)

Forms & Self-Certifications

• Entity Self-Certification Form (CRS_Entity_-Self_Certification_Form.pdf)
• Individual Self-Certification Form (CRS_Individual_Self_Certification_Form.pdf)

International Agreements (CAA / MCAA)

• Addendum to the CRS MCAA (Addendum_to_the_CRS_MCAA.pdf)
• Cayman Islands MCAA (Certified Copy) (Cayman_Islands_MCAA_-_Certified_Copy.pdf)
• Cayman Islands MCAA Process Verbal (Cayman_Islands_-_MCAA_PV.pdf)
• Declaration on Joining the Addendum to the CRS MCAA (Declaration_on_Joining_the_Addendum_to_the_CRS_MCAA.pdf)
• Guernsey-Cayman BCAA Agreement (CRS-Guernsey-BCAA-Agreement.pdf)
• Isle of Man-Cayman BCAA Agreement (CRS-Isle-of-Man-BCAA-Agreement.pdf)
• United Kingdom-Cayman BCAA Agreement (CRS-UK-BCAA-Agreement.pdf)

Reports & Lists

• CRS List of Reportable Jurisdictions (CRS-Reportable-Jurisdictions-List.pdf)
• CRS Reporting Obligations: Date of Birth (DOB) (CRS-reporting-obligations-DoB.pdf)
• CRS Reporting Obligations: Tax Identification Numbers (TINs) (CRS-reporting-obligations-TINs.pdf)