Incubator Funds
| Deadline | Action Required |
| 31 May | FATCA/CRS Reporting due via BVIFARS portal. |
| 30 June | Unaudited financial statements due to FSC for funds with a 31 December year end. Economic Substance self-certification due for funds with a 31 December reporting period via Beneficial Ownership Secure Search System (BOSS) portal. |
| 31 July | Semi-annual return due to FSC. |
| 30 Sept | Unaudited financial statements due to FSC for funds with a 31 March year end. |
| 31 Dec | Unaudited financial statements due to FSC for funds with a 30 June year end. |
Approved Funds
| Deadline | Action Required |
| 31 May | FATCA/CRS Reporting due via BVIFARS portal. |
| 30 June | Unaudited financial statements due to FSC for funds with a 31 December year end. Economic Substance self-certification due for funds with a 31 December reporting period via Beneficial Ownership Secure Search System (BOSS) portal. |
| 31 July | Semi-annual return due to FSC. |
| 30 Sept | Unaudited financial statements due to FSC for funds with a 31 March year end. |
| 31 Dec | Unaudited financial statements due to FSC for funds with a 30 June year end. |
Professional and Private Funds
30 SeptUnaudited financial statements due to FSC for funds with a 31 March year end.
| Deadline | Action Required |
| 31 May | FATCA/CRS Reporting due via BVIFARS portal. |
| 30 June | Mutual Funds annual return (MFAR) re calendar year ending 31 December 2024 due via Mutual Funds Annual Returns Application portal. Audited financial statements due to FSC for funds with a 31 December year end. Economic Substance self-certification due for funds with a 31 December reporting period via Beneficial Ownership Secure Search System (BOSS) portal. |
| 31 Dec | Unaudited financial statements due to FSC for funds with a 30 June year end. |
Private Investment Funds
| Deadline | Action Required |
| 31 May | FATCA/CRS Reporting due via BVIFARS portal. |
| 30 June | Audited financial statements due to FSC for funds with a 31 December year end. Economic Substance self-certification due for funds with a 31 December reporting period via Beneficial Ownership Secure Search System (BOSS) portal. |
| 30 Sept | Unaudited financial statements due to FSC for funds with a 31 March year end. |
| 31 Dec | Unaudited financial statements due to FSC for funds with a 30 June year end. |