CRS and FATCA reporting deadlines by jurisdiction

Deadlines: the full filing calendar · the regulation library · practical guides

There is no single CRS date. Each jurisdiction sets its own, and the spread runs from March to September. A manager with vehicles in three domiciles is working to three different calendars. Each jurisdiction sets its own date. The table below lists every one we hold, with the date its own regulator publishes and a link to it.

What is CRS and FATCA reporting?

CRS and FATCA are two automatic-exchange regimes. CRS, the OECD Common Reporting Standard, exchanges financial-account data between tax authorities. FATCA, the US Foreign Account Tax Compliance Act, reports US account holders. A fund domicile such as Cayman runs both through one portal (DITC FAQs).

What is in the report

The return lists reportable accounts: the holder's identity and tax number, the account balance, and the income paid. CRS also requires a nil return where there is nothing to report, and most jurisdictions add a separate compliance form covering the institution's own due-diligence processes.

Who files, who prepares, who receives

The reporting financial institution files, which for most fund structures is the fund vehicle itself, not its manager. The administrator usually prepares and submits the return, but the fund carries the liability. Under a Model 1 agreement the data goes to the local authority, which passes it on, not straight to the IRS.

This page carries 23 confirmed deadlines for CRS and FATCA reporting, each with the date its own regulator publishes.

When it is due

Common mistakes

Enrolment, the annual return, and the compliance form are three separate filings, each with its own deadline. Enrolment comes first: a vehicle that misses it cannot file the return, because the portal has no account to receive one. A fund with no reportable investors still owes a CRS nil return. And a Model 1 agreement means you report to the local authority, never straight to the IRS.