Cayman CRS Compliance: New PPoC Requirement Effective 2026

On 27 November 2025, the Cayman Islands published the Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment) Regulations, 2025.

Source: Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment) Regulations, 2025 (LG45, S1) – GOV.KY – CIG

What’s the Key Takeaway?

Effective 1 January 2026, every Cayman Financial Institution (including Cayman investment funds) must appoint a Principal Point of Contact (PPoC) who resides in the Cayman Islands.

Previously, firms could rely on overseas professionals for this role. That option is gone. For existing structures, the deadline to update and notify the TIA is 31 January 2027.

Why Does This Matter?

The PPoC is the person the Cayman Islands Department for International Tax Cooperation (DITC) relies on for:

• Timely responses to queries

• Confirming filings

• Preventing delays

Precision’s solutions help its clients ensure compliance and smooth CRS filings for their funds:

• Cayman-Based PPoC Representation: Fully compliant with the new residency requirement.

• Seamless Transition: We handle the appointment and TIA notification process.

• Ongoing Support: Keep your CRS filings on track without disruption.

To Precision’s Clients:

Our team will be in touch soon to secure your Cayman-based PPoC and safeguard your fund’s compliance.