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Industry Advisory: Mutual Funds and Private Funds Annual Return Filing Fees
Grand Cayman, 10 July 2026 – The Ministry of Financial Services wishes to advise industry that the restructuring of the annual fee regime for mutual funds and private funds, together with the repeal of the annual return filing fee provisions under the Mutual Funds (Annual Returns) Regulations and Private Funds (Annual Returns) Regulations, have resulted in an anomaly affecting annual return filing fees for financial years ending on or before 31 December 2025.
To confirm, the Government’s policy position remains that mutual fund and private fund annual return filing fees remain payable in respect of those financial years. The restructuring of the fee regime was intended to consolidate the annual fee and annual return filing fee into a single annual payment from 2026, and was not intended to remove or waive filing fees payable in respect of earlier financial years.
For completeness and avoidance of doubt, the Government therefore intends to introduce legislation to validate the charging, collection and payment of annual return filing fees payable in respect of the relevant financial years ending on or before 31 December 2025.
Mutual funds and private funds are encouraged to continue submitting any outstanding annual returns and paying the applicable filing fees in accordance with the requirements of the Cayman Islands Monetary Authority.
Please direct any questions regarding annual returns to EReporting@CIMA.KY, and any inquiries relating to the payment of filing fees to FeesCorrespondence@CIMA.KY.
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