5 upcoming events
This is Ogier's legal and regulatory compliance calendar for 2025, providing the key dates for British Virgin Islands Approved Managers in the year ahead. To help you keep track of upcoming deadlines, accept the calendar subscription notice and all our reminders will automatically appear in your calendar application.
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Upcoming events
The manager's FATCA authorised person is required to make the relevant FATCA/CRS filings via the International Tax Authority's reporting portal - BVIFARS.
Monday 30 June ⋅ 13:00 – 21:00 (UTC)
Unaudited financial statements for the manager must be submitted to the FSC within six months of the manager's financial year end (ie by 30 June 2025 for funds with a 31 December 2024 year-end).The financial statements must be approved or signed by a director or the general partner of the manager and must be accompanied by a director’s certificate, a report on the affairs of the manager made in respect of the relevant financial year and any other documents that may be prescribed by the Regulations.In limited circumstances, it is possible to request an extension to the filing deadline or an exemption from filing such accounts. The FSC will not accept late exemption/extension applications and so it is important that any such applications are made in advance of the filing deadline. The maximum extension permitted under law is six months.Ogier legal can assist with the filing of the unaudited financial statements.
Monday 30 June ⋅ 13:00 – 21:00 (UTC)
*Please note that this deadline will vary if the manager's reporting period does not end on 31 December*Economic substance annual self-certification is due within six months of the end of the applicable reporting period. Self-certifications are submitted via the manager's BVI registered agent by making a filing on the BVI's Beneficial Ownership Secure Search System (BOSS).The statutory definition of ‘fund management business’ does not currently require an approved manager to maintain substance in the BVI unless its activities also require an investment business licence.
Tuesday 30 September ⋅ 13:00 – 21:00 (UTC)
Unaudited financial statements for the manager must be submitted to the FSC within six months of the manager's financial year end (ie by 30 September 2025 for funds with a 31 March 2025 year-end).The financial statements must be approved or signed by a director or the general partner of the manager and must be accompanied by a director’s certificate, a report on the affairs of the manager made in respect of the relevant financial year and any other documents that may be prescribed by the Regulations.In limited circumstances, it is possible to request an extension to the filing deadline or an exemption from filing such accounts. The FSC will not accept late exemption/extension applications and so it is important that any such applications are made in advance of the filing deadline. The maximum extension permitted under law is six months.Ogier legal can assist with the filing of the unaudited financial statements.
Wednesday 31 December ⋅ 13:00 – 21:00 (UTC)
Unaudited financial statements for the manager must be submitted to the FSC within six months of the manager's financial year end (ie by 31 December 2025 for funds with a 20 June 2025 year-end).The financial statements must be approved or signed by a director or the general partner of the manager and must be accompanied by a director’s certificate, a report on the affairs of the manager made in respect of the relevant financial year and any other documents that may be prescribed by the Regulations.In limited circumstances, it is possible to request an extension to the filing deadline or an exemption from filing such accounts. The FSC will not accept late exemption/extension applications and so it is important that any such applications are made in advance of the filing deadline. The maximum extension permitted under law is six months.Ogier legal can assist with the filing of the unaudited financial statements.