A Cayman Islands company files its annual return with the Cayman Islands General Registry through the Corporate Administration Platform (CAP) or the Cayman Business Portal (CBP), typically handled by its registered office provider. Annual returns and fees are due every January, commencing the first January after the company’s registration, and must be received by the last business day of March before 5pm to avoid penalties.
What the annual return contains
The annual return records the company’s type, date of incorporation, registration number, registered office address, authorised share capital, the identity of subscribers, the nature of its business activity, and its financial year end.
For exempted companies, it also includes a declaration that the company’s operations are conducted primarily outside the Cayman Islands, consistent with the exempted company regime.
How and where it is filed
Filings are made electronically through the Registrar’s Corporate Administration Platform (CAP), or via the Cayman Business Portal (CBP) for companies without a corporate services provider as their registered office. In practice, the registered office provider prepares and submits the return on the company’s behalf, alongside the Annual Economic Substance Notification, which must be filed first.
Deadlines and staying in good standing
Annual returns and fees fall due in January and must reach the Registrar by the last business day of March before 5pm. Filings submitted after that time are treated as received the next business day. A company that has not filed and paid is not considered in good standing, which will prevent the Registrar from issuing a Certificate of Good Standing until the position is corrected.
Filing on time each January keeps a Cayman Islands company in good standing and avoids the escalating penalties that begin to accrue from April onward.
Related questions: What are the ongoing annual obligations for a Cayman Islands exempted company? | What happens if a Cayman Islands company fails to pay its annual fees or file its annual return?
wb.group prepares and files annual returns for its registered office clients each January. Contact us to confirm your company’s filing status.
FAQs
A Cayman Islands company files its annual return with the Cayman Islands General Registry through the Corporate Administration Platform (CAP) or the Cayman Business Portal (CBP), typically handled by its registered office provider. Annual returns and fees are due every January, commencing the first January after the company’s registration, and must be received by the last business day of March before 5pm to avoid penalties.
It is filed electronically through the Registrar of Companies’ Corporate Administration Platform (CAP), or through the Cayman Business Portal (CBP) for companies without a corporate services provider acting as registered office.
It requires the company’s type, incorporation date, registration number, registered office address, authorised share capital, subscriber details, nature of business, and financial year end, along with a declaration about where operations are conducted.
No. The Annual Economic Substance Notification is a separate filing made to the Department for International Tax Cooperation and must be submitted before the annual return each January.
The last business day of March before 5pm; filings received after 5pm are deemed submitted the next business day, and penalties begin to accrue from 1 April.