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Guidance Notes

Exchange of GloBE Information Returns under the GIR MCAA

Exchange of GloBE Information Returns under the GIR MCAA

October 15, 2026

Filing Deadline Extension for CRS and FATCA

Filing Deadline Extension for CRS and FATCA

August 17, 2026

Corporation Top-Up Tax Waiver Extension

Corporation Top-Up Tax Waiver Extension

July 31, 2026

Qualified Domestic Minimum Top-up Tax (QDMTT): Transitional Rule for Fiscal Year 2024

Qualified Domestic Minimum Top-up Tax (QDMTT): Transitional Rule for Fiscal Year 2024

July 16, 2026

Refunds payable to Deceased Taxpayers

Refunds payable to Deceased Taxpayers

July 14, 2026

Nomination of Refunds

Nomination of Refunds

July 14, 2026

Nomination of Tax Refunds (Business/Company)

Nomination of Tax Refunds (Business/Company)

July 14, 2026

Waiver of Penalties and Interest for the Filing of Corporation Top-Up Tax Notifications and GloBE Information Returns (“GIR”) and Payment of Corporation Top-Up Tax

Waiver of Penalties and Interest for the Filing of Corporation Top-Up Tax Notifications and GloBE Information Returns (“GIR”) and Payment of Corporation Top-Up Tax

June 29, 2026

Guidance Note on Country-by-Country Reporting (“CbCR”) Transitional Safe Harbour

Guidance Note on Country-by-Country Reporting (“CbCR”) Transitional Safe Harbour

June 11, 2026

Qualified Domestic Minimum Top-up Tax (“QDMTT”) Safe Harbour

Qualified Domestic Minimum Top-up Tax (“QDMTT”) Safe Harbour

June 11, 2026

Payment of Top-Up Tax (GloBE Minimum Tax)

Payment of Top-Up Tax (GloBE Minimum Tax)

June 11, 2026

GIR and Foreign Lodgment Notification

GIR and Foreign Lodgment Notification

June 11, 2026

De Minimis Exclusion

De Minimis Exclusion

June 11, 2026

Filing and Payment of Corporation Tax Returns – Administrative Extension for Income Year 2025

Filing and Payment of Corporation Tax Returns – Administrative Extension for Income Year 2025

March 16, 2026

Notification Deadline for Top-Up Tax Further Extended

Notification Deadline for Top-Up Tax Further Extended

March 06, 2026

Guidance on Top-Up Notification and Administrative Extension

Guidance on Top-Up Notification and Administrative Extension

February 11, 2026

Re-Opening AEOI Portal to Facilitate Amendments or Corrections of CRS and FATCA

Re-Opening AEOI Portal to Facilitate Amendments or Corrections of CRS and FATCA

October 21, 2025

Retirement Funds - Common Reporting Standard Classification, Due Diligence and Reporting Obligations

Retirement Funds - Common Reporting Standard Classification, Due Diligence and Reporting Obligations

May 08, 2025

Revised Extension of Corporation Tax Filing Deadline and Update on Monthly Prepayments

Revised Extension of Corporation Tax Filing Deadline and Update on Monthly Prepayments

April 16, 2025

Extension of the Deadline for Filing Returns for Corporation Tax

Extension of the Deadline for Filing Returns for Corporation Tax

March 29, 2025

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