In September 2019, the Tax Information Authority published its (i) ES Notification - Decision Tree (ii) ES Notification - Information Required and (iii) further amendments to its April 2019 Guidance Notes.

We would like to bring your attention to the ES Notification – Decision Tree which can be downloaded at this link:- http://www.tia.gov.ky/pdf/ESN_Decision_tree.pdf

The ‘economic substance notification’ (ES Notification) is required to be made to the Cayman Islands Registrar and is a prerequisite to paying the annual government fee and filing the Annual Return with the Registrar.