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Cayman Releases New Fund Annual Return Form

by Mike Godfrey, Lowtax.net, Washington
18 February, 2016

The Cayman Islands Monetary Authority (CIMA) has issued a new Fund Annual Return (FAR) form, for regulated funds with a year-end date of September 15, 2015, or later.

The FAR form must be completed by fund operators to provide CIMA with general, operating, and financial information about their fund(s).

For funds with a year-end date of September 15, 2015 and later, CIMA no longer allows multiple sub-funds to be "consolidated/aggregated" on one FAR form. An individual FAR form must be submitted for each sub-fund within a multi-fund operating structure and each filing will require the applicable FAR filing fee of KYD300 (USD366) to be paid by the fund.

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