• 12 February 2014: EMIR reporting to trade repositories commences.
  • 18 February 2014: End of transition period for ESMA Guidelines on ETFs and other UCITS issues (but see note below for Money Market Funds).
  • 19 February 2014: Annual update of the key investor information document (KIID) must be filed no later than this date (where required). Any update to the KIID      filed with the Central Bank must be translated (as necessary) and filed in any other host jurisdictions where the UCITS is registered to market its shares and uploaded on the UCITS' website.
  • 21 February 2014: latest date for receipt of applications seeking authorisation as AIFM (including internally managed AIF) and for applications to act as      Registered AIFM (where applicants assets under management are below the thresholds set out in Regulation 4 of the AIFM Regulations).
  • 28 February 2014: Deadline for filing the Annual PCF Confirmation Return (to 31/12/13) for Investment Firms, Funds and Fund Service Providers.
  • 28 March 2014; Closing date for submissions on Consultation CP 77 on the publication of a UCITS Rulebook.
  • 31 March 2014: Annual Survey of Liabilities return is to be submitted by administrators with Q1 data for the OFI1 return (it shows further breakdowns of data already provided on the OFI1 return).
  • 31 March 2014: S891(c) reporting (as detailed in our August Front Page) for 2013.
  • 25 April 2014: Date to be registered for FATCA (if a fund wants to appear on the 2 June 2014 list).
  • 2 June 2014: IRS publish list of participating foreign financial institutions (FFIs) for FATCA purposes.
  • 30 June 2014: Deadline for filing theInvestment Funds Annual Sub-Fund Profile Return.
  • 1 July 2014: FATCA withholding start date for FDAP (annual/periodical payments).
  • 22 July 2014: End of transitional period for EU AIFM, Non-EU AIFM can continue to market both EU and non-EU AIF to professional investors – notification and additional reporting obligations apply.

This list does not cover ad hoc filings or filings of annual accounts (and related documents) and semi-annual accounts because these filing dates will vary to reflect the particular year-end.