CRS in the Cayman Islands, 2026–2027

The timeline

1. 31 July 2026Past

   Deadline for 2025-period CRS XMLs and Filing Declarations — the last cycle under the old schema.

2. Early August 2026Past

   The DITC Portal closes for CRS XML and Filing Declaration submissions.

3. Early 2027Upcoming

   The portal is expected to reopen for the 2026 reporting year, accepting XML Schema v3.0.

4. 30 June 2027Key deadline

   Deadline for the 2026 reporting period — a month earlier than the previous 31 July. From the 2026 reporting year onwards (first due 30 June 2027), the CRS return and the CRS compliance form are both due by 30 June.

5. 30 June 2028Upcoming

   Deadline for the 2027 reporting period.

The DITC XML generator tool is retired

With the transition to v3.0 the DITC is no longer providing an XML generator tool. Filers who relied on it need another way to produce a compliant file. AEOIkit keeps the same tab structure and identifier conventions, so the switch is a short one.

New returns and corrections to earlier years go in v3.0

The DITC has said that any new reportable accounts, corrections or deletions must be submitted using XML Schema v3.0. If you need to correct or add to a return for an earlier period after the portal reopens, that file must be v3.0 as well. AEOIkit produces v3.0 new, correction and deletion records.

Other dates to note

Existing FIs have until 31 January 2027 to complete the Principal Point of Contact appointment. Failure to file returns or keep PPoC details current can attract penalties per breach under the amended CRS Regulations.

Sources: DITC, CRS and Economic Substance Updates, 17 June 2026 · Tax Information Authority, Amended CRS Quick Guide, 8 December 2025 · Harneys, Guide: Amendments to the Cayman Islands CRS, 12 March 2026 · EY, Cayman Islands releases regulations implementing CARF and amended CRS, 12 December 2025 · DITC, Updates Bulletin, posted June 2026 · Maples Group, CRS and Economic Substance Updates for the Cayman Islands, 23 June 2026 · KPMG, Cayman Islands: industry advisory on CRS filing deadline, portal closure, and transition to XML schema v3.0, 24 June 2026. Checked 23 September 2026; the DITC, Maples and KPMG items re-checked 23 October 2026.

Answers to common questions

• The DITC CRS XML Generator is retired. What now?The DITC no longer provides a CRS XML generator for Schema v3.0. What changed, the dates (portal reopening early 2027, deadline 30 June 2027) and your options.
• How do I create a CRS XML v3.0 return for the DITC portal?Step by step: collect the new v3.0 fields, generate and validate the XML, and upload it to the DITC Portal when CRS submission reopens. Deadline 30 June 2027.
• Is there a CRS XML generator validated against CrsXML_v3.0.xsd?AEOIkit writes OECD Amended CRS Schema v3.0 XML (urn:oecd:ties:crs:v3) that validates against the official CrsXML_v3.0.xsd, and checks the business rules the XSD cannot.
• Is there software that just builds my CRS return for me?AEOIkit builds the CRS XML v3.0 return for you: enter or import the accounts, it checks everything and writes the file for the DITC Portal. No install; data stays on your machine.
• CRS XML generator vs building the XML by handHand-built CRS XML can pass the XSD and still be rejected. A side-by-side of a generator and a hand-built or scripted v3.0 file: setup, checks, corrections, upkeep and cost.
• Is there a CRS XML generator that works on a Mac?AEOIkit runs on a Mac in Safari, Chrome, Edge or Firefox. A single file, with no install, no Excel and no macros, that builds validated CRS XML v3.0 returns for the Cayman DITC portal.
• How do I choose a CRS XML v3.0 tool?The questions to ask any CRS XML v3.0 tool for the amended CRS (sometimes called CRS 2.0) before you buy: schema version, checks, corrections, where your data goes, platform, jurisdiction, pricing and support.

Cayman questions

Cayman-specific answers now live in their own section of the FAQ. Read the Cayman FAQ →