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  • Economic Substance Regulations – Deadline reminder

Economic Substance Regulations – Deadline reminder

13 June 2021

Businesses with a financial year of 31 December 2020 are reminded that the due date for the ESR notification is 30 June 2021 if they performed a relevant activity during the financial year. This notification would be required even if the same activity was performed and notified for FY 2019. ESR notification and reporting is an annual obligation and failure to submit by the required deadlines would attract penalties. Summary of deadlines for reference: