A working note for counsel and managers. This is the deadline. The appointment page is here.
If your fund’s Principal Point of Contact still sits in New York, London or Hong Kong, the 2025 CRS amendments have already made that appointment the wrong one. Existing Cayman financial institutions have until 31 January 2027 to put a PPoC “in the Islands” on the DITC Portal. That date is an extension. It is not a reason to wait.
The Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment) Regulations, 2025, and the DITC industry advisory of 21 January 2026, require the PPoC to be locally reachable.
A PPoC is the person authorised to be the Authority’s primary contact for CRS via the DITC. The test is not a Cayman letterhead. The test is a physical address DITC can write or call, with a reasonable expectation of a timely reply.
What “in the Islands” means
| Who | What you must do | Hard date |
|---|---|---|
| Existing Cayman FIs | Appoint a PPoC in the Islands and record it on the DITC Portal | 31 January 2027 |
| New FIs from 1 January 2026 | Appoint a Cayman PPoC as part of DITC registration | On registration |
| Any FI | Notify DITC of a PPoC change | Promptly (counsel typically treat this as 30 days) |
| Reporting year 2026 onwards | CRS return and compliance form, now one deadline | 30 June the following year (first consolidated filing: 30 June 2027) |
Working summary for managers and counsel. Not legal, tax or regulatory advice. Confirm classification and filings with Cayman counsel against current DITC notices. Last reviewed: August 2026.
A named Cayman person or Cayman company on the DITC record. A physical Grand Cayman address. Someone who watches the mailbox and replies. The board told, in plain language, what was filed and what is still open. Counsel and the administrator stay in the loop. That is the job.
MG Management is a CIMA-licensed fiduciary at 2D Landmark Square, 64 Earth Close, Seven Mile Beach. We act as Cayman-resident PPoC — the company, a named director, or both. Victor Murray, Denise Archer and Hannah Welcome are in Cayman. We go on the portal in days when papers are in order. Your current filer can keep producing the return. Or we coordinate both. Ask for the fee schedule.
The January 2026 piece is still the role. This piece is the deadline.
The Principal Point of Contact: A Quiet but Critical RoleWorking summary for managers and counsel. Not legal, tax or regulatory advice. Confirm classification and filings with Cayman counsel against current DITC notices. Last reviewed: August 2026.
Existing Cayman financial institutions have until 31 January 2027 to put a PPoC “in the Islands” on the DITC Portal. That date is an extension. It is not a reason to wait.
For a natural person: a physical address in the Cayman Islands. For a legal person: Cayman-incorporated, registered or established, and a physical address here. A mailing or correspondence address is not enough. The test is a physical address DITC can write or call, with a reasonable expectation of a timely reply.
No. Filing and appointment are not the same job. An overseas administrator can remain a secondary portal user. They cannot be the locally reachable PPoC.
Only if that office is the named PPoC, with a physical address and contacts DITC will accept. Treating a Cayman registered office as if it were automatically the PPoC is a common mistake.
Forward this to counsel. Then put a Cayman-resident PPoC on the DITC Portal — MG as the company, a named director, or both. Landmark Square. Named people. Papers in order, we go live in days.
Appoint MG as PPoC