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Guidance Notes

Corporation Tax Filing Requirements for Grandfathered Entities for Income Year 2021

Companies registered under International Business Companies Act Cap. 77 (now Repeal by Act 2018-40); International Societies registered under the Societies with Restricted Liability Act Cap. 318B (now Amended by Act 2018-47); entities registered under the Exempt Insurance Act Cap. 308A and the Insurance Act Cap. 310 were given an option to be grandfathered where the most of the benefits and rights so enjoyed were saved until prescribed dates. The grandfathering period expires on 30 June 2021.

Click here to view the Guidance Note PPG NO 09_2020_Transitioning Grandfathered Entities