CRS Individual Self-Certification Form (Effective 1 January 2026)

Summary

This document is DITC's example Individual Tax Residency Self-Certification Form and accompanying guidance, updated for changes effective 1 January 2026, primarily the new rule that account holders resident in more than one jurisdiction for tax purposes must declare all such jurisdictions and may not rely on tax treaty tiebreaker rules to pick just one. It is aimed at Cayman Financial Institutions (FIs) that must collect CRS self-certifications from individual customers, and at individual account holders (or those signing on their behalf, such as guardians, custodians, or attorneys) completing the form. The form itself is non-mandatory in format, meaning each FI may design its own version, but FIs must at minimum collect certain mandatory data points from individuals.

• Name: Full name of the individual.
• Address: Permanent residence address.
• Tax residence: All jurisdiction(s) of tax residence.
• TIN: TIN (or functional equivalent, or a stated reason it is unavailable) for each reportable jurisdiction.
• Birth details: Date and place of birth.
• Attestation: A signed and dated attestation.

The guidance also describes FI obligations when a self-certification appears incorrect or when indicia of reportable status arise: the FI may need to obtain documentary evidence or a reasonable explanation, or a fresh valid self-certification.

• U.S. status: Declaration of U.S. citizenship/tax residency status.
• Other jurisdictions: Declaration of all other countries/jurisdictions of tax residence with corresponding TINs.
• Notification duty: Signatories must promptly notify the FI and submit an updated self-certification within 30 days if any information becomes inaccurate or incomplete due to a change in circumstances.
• Penalty warning: Making a materially false self-certification is an offence.

Key obligations

• Cayman Financial Institutions must, at minimum, collect the mandatory self-certification data fields specified in the CRS Regulations (name, permanent residence address, jurisdiction(s) of tax residence, TIN or functional equivalent per reportable jurisdiction, date and place of birth, signature/attestation and date of signature).
• Effective 1 January 2026, an individual account holder resident in more than one jurisdiction for tax purposes must declare all such jurisdictions and may not rely on tax treaty tiebreaker rules to identify a single residence.
• Where a TIN is unavailable, the account holder must provide a stated reason (Reason A or B) and, for Reason B, an explanation of why a TIN could not be obtained.
• If a Cayman Financial Institution knows or has reason to know a self-certification is incorrect, it must obtain either a valid self-certification or a reasonable explanation and supporting documentation, and retain a copy or notation of this.
• When indicia of reportable status arise or circumstances change, the Financial Institution may need to obtain Documentary Evidence supporting the account holder's non-reportable residency status.
• The individual signing the form must promptly notify the recipient Financial Institution and provide an updated self-certification within 30 days of any change in circumstances that makes the information inaccurate or incomplete.
• The signer must certify accuracy/completeness of the information and disclose the capacity in which they sign if not the account holder themselves.

Applies to

Cayman Financial Institutions, individual account holders, sole traders/sole proprietors

Deadlines

• 1 January 2026: Effective date from which all jurisdictions of tax residence must be declared in a self-certification (tiebreaker rules cannot be used to select a single residence).
• within 30 days: Account holder must notify the recipient and provide an updated self-certification within 30 days of any change in circumstances causing the form's information to become inaccurate or incomplete.