DITC Portal User Guide (v.9.6, 11/25)

Summary

This is a technical user guide published by the Cayman Islands Department for International Tax Cooperation (DITC) explaining how to use the DITC Portal to meet Notification (registration) and Reporting obligations under the CRS, FATCA, Country-by-Country Reporting (CbCR) and Economic Substance (ES) frameworks. It is not a source of legal or policy obligations itself, but a step-by-step manual.

• Account and roles: Covers account activation and user roles: Authorising Person, Principal Point of Contact, Responsible Person, Primary/Secondary Contacts, Secondary Users, and outsource service providers.
• Portal navigation: Covers navigating the dashboard and viewing entity profiles.
• Submissions: Covers submitting registrations, XML uploads, and compliance forms.
• Corrections and deletions: Covers making corrections or deletions to previously filed data, including CbCR XML corrections/deletions using DocRefID/CorrDocRefId mechanics.

The guide applies to Financial Institutions and other entities with CRS/FATCA reporting obligations, MNE Groups and their Ultimate/Surrogate Parent Entities under CbCR, entities subject to Economic Substance notification and reporting, and outsource service providers who register on the Portal on behalf of such entities.

• Processes covered: Registering as a new FI; changing PPoC/AP details; assigning or removing Secondary/Additional Users; submitting CRS/FATCA XML files and compliance forms; and correcting FATCA errors flagged by the IRS or CRS/CbCR data previously submitted.

Because this is purely operational/technical guidance on Portal functionality rather than a statement of substantive legal requirements (those arise from the underlying CRS, FATCA, ES and CbCR legislation and regulations), it does not itself create new statutory deadlines or obligations beyond directing users on how to comply with existing filing requirements via the Portal (for example, noting that CRS registration is a one-off process, or that entities must submit corrected forms before applicable submission deadlines dictated elsewhere).

Key obligations

• Entities with CRS or FATCA reporting obligations must submit a Notification (registration) via the DITC Portal, which is a one-off process not required annually
• PPoCs and Authorising Persons are responsible for administering and monitoring Secondary Users assigned to their accounts
• Users must ensure Registration Form information (FI name, GIIN, CRS/FATCA categorisation, contact details) is entered accurately, as inaccuracies can cause submission failure
• Sponsored Entities must register in their own right with their own GIIN rather than through a Sponsoring Entity
• Entities that are Investment Entities without financial accounts under Schedule 1 CRS Regulations must indicate this on the Registration Form, which disables CRS reporting functionality; otherwise the FI must submit CRS Reporting annually
• Changes to an Entity's ES reporting obligations must be made by submitting a corrected ESN before the applicable submission deadline (if the ESN year is still available in CAP)
• Changes to CbCR MNE Group details must be made via a Change MNE Group Details form or Constituent Entity Notification/Amendment form
• CbCR corrections and deletions of previously submitted XML data must follow specified DocRefID/CorrDocRefId and DocTypeIndic protocols
• Users requiring assistance from the DITC Portal Team must have authorisation to access the relevant information (AP, PPoC, RP, Secondary User, Primary/Secondary Contact, Additional User, or approved OSP)
• If AP and PPoC do not receive account activation emails within 24 hours, users should contact the Portal Team

Applies to

Financial Institutions (FIs) reporting under CRS and FATCA, Entities subject to Economic Substance notification and reporting, MNE Groups and Ultimate/Surrogate Parent Entities reporting under Country-by-Country Reporting (CbCR), Outsource Service Providers (OSPs), Trustee Documented Trusts (TDTs)

Deadlines

• before the applicable submission deadline: A corrected Economic Substance Notification (ESN) must be submitted before the applicable submission deadline if the ESN year is still available in CAP
• within 24 hours: If the AP and PPoC do not receive account activation emails within 24 hours of registration, users should contact the DITC Portal Team