Enhanced Monitoring Report on the Implementation of the Standard on Transparency and Exchange of Information on Request 2026 Update (June)

Anguilla

(Adopted by the Global Forum in June 2026)

Anguilla joined the Global Forum in 2009. Anguilla underwent a Second Round Supplementary EOIR Peer Review in 2023 (Anguilla’s 2023 Report),1 which assessed its legal and regulatory framework in force as on 27 April 2023 and its practical implementation, including in respect of EOI requests received and sent during the review period from 1 April 2019 to 31 March 2022. Anguilla received an overall rating of Partially Compliant, and the individual Elements were rated as follows:

 

	A.1	A.2	A.3	B.1	B.2	C.1	C.2	C.3	C.4	C.5	Overall
Determinations	i.p.b.	i.p.b	i.p.b	i.p.	i.p.	i.p.	i.p.	i.p.	i.p.	n.a.	PC
Ratings	PC	NC	LC	PC	C	C	C	C	C	PC

Status of implementation of recommendations issued in the peer review report

Anguilla received 14 in-box recommendations in relation to Elements A.1, A.2, A.3, B.1 and C.5.

This monitoring report assesses the actions taken by Anguilla to address the recommendations issued in its EOIR Peer Review Report and the peer input received for the monitoring period 2023-2024.

It concludes that two recommendations are “considered provisionally addressed in the context of the monitoring process, subject to detailed validation”, seven recommendations are “in the process of being addressed” and five recommendations “have not been addressed”, and it advises on actions required.

Element A.1: Availability of ownership and identity information

1. Obligation to disclose nominee status and availability of identity information on nominators

 

Recommendation (A.1, framework)	Anguilla is recommended to ensure that nominee shareholders disclose their nominee status to the company and identity information on the nominators is available to the company and the Commercial Register.
Underlying factor	There is no obligation for a nominee shareholder to disclose its nominee status or the identity of the nominator to the company or the Registrar. Without this disclosure, the company would not know whether the shareholder is a nominee and this can prevent it from maintaining and reporting accurate information. (see paragraphs 157 et seq. of Anguilla’s 2023 Report for more information)
Summary of actions reported	Amendments to the governing legislation of companies are underway which will require nominee shareholders to disclose their nominee status and identity information on the nominator to the company.
Conclusion	It has been less than three years since the most recent review and Anguilla has taken preliminary steps to address the recommendation. The proposed amendments to the governing legislation for the two types of companies allowed in Anguilla – business companies and limited liability companies – are still in draft stage, and the timeline for their entry into force is not known. Further, confidentiality provisions raise doubts on whether the information on nominees, nominators and nominee arrangements will be available to the Competent Authority for exchange purposes. It is urged to make substantive progress before the next self-assessment.
Status determined	Has not been addressed
Actions required	In its next self-assessment, Anguilla should – Report on steps taken to bring the proposed legislative amendments into force which require nominees to disclose their nominee status and identity information on the nominator to the company and the Commercial Register, and to ensure that information on nominee arrangements is available to the Competent Authority for exchange purposes.

2. Identification of beneficial owners of partnerships

 

Recommendation (A.1, framework)	Anguilla is recommended to ensure that beneficial owners of partnerships are identified in line with the standard.
Underlying factor	In respect of partnerships, beneficial ownership information would only be available where an AML-obliged service provider is engaged, which is not mandatory. For AML-obliged service providers, the available method for identification of beneficial owners of partnerships contains certain deficiencies, such as a 25% ownership threshold for identifying partners as beneficial owners, which is not in line with the form and structure of partnerships in Anguilla, and lack of clarity on the manner in which the two criteria for identification are to be applied. There is also no guidance available on how beneficial owners of a partnership are to be identified when the partners themselves are legal entities or arrangements. (see paragraphs 253 et seq. of Anguilla’s 2023 Report for more information)
Summary of actions reported	Anguilla noted that it is mandatory for limited partnerships to engage an AML-obliged person. The definition and criteria for identification of beneficial owners of partners introduced in the Commercial Registry and Beneficial Ownership Registration System Act in April 2022 and subsequently incorporated in the anti-money laundering framework in December 2022 allow for identification of beneficial ownership of partnerships in line with the standard.
Conclusion	The actions reported by Anguilla were analysed in the 2023 Report and a recommendation was issued in view of the deficiencies identified. It has been less than three years since the most recent report. No progress has been reported on addressing the recommendation. Anguilla is urged to address the recommendation and report substantive progress in its next self-assessment.
Status determined	Has not been addressed
Actions required	In its next self-assessment, Anguilla should – Report on steps taken to ensure that beneficial owners of all partnerships are identified in line with the standard.

3. Identity and beneficial ownership information of trusts

 

Recommendation (A.1, framework)	Anguilla is recommended to ensure that adequate, accurate and up-to-date identity and beneficial ownership information on trusts is available in line with the standard.
Underlying factor	In respect of trusts, beneficial ownership information would only be available where an AML-obliged service provider is engaged by the trust, which is not mandatory. Moreover, there is no requirement for trustees to be resident in Anguilla, which may result in situations where the identity and beneficial ownership information on the trust is held outside Anguilla and the identity of the trustee is not known to the Anguillian authorities. (see paragraphs 268 et seq. of Anguilla’s 2023 Report for more information)
Summary of actions reported	Pursuant to amendment in the Trusts Act that entered into force in July 2023, all trustees, whether acting on a professional or non-professional basis, or also being settlors of the trust, are required to keep adequate, accurate and up-to-date beneficial ownership information of trusts.
Conclusion	Anguilla has made progress to address the recommendation. The July 2023 amendment to the Trusts Act now requires all trustees, whether AML-obliged persons or not, to keep beneficial ownership information and thus addresses the gaps identified in the coverage of trusts. It remains that the Anguillian authorities have no visibility on trusts managed by non-professional trustees, which may affect their ability to obtain information required for EOI purposes. Anguilla should report further substantive progress in its next self-assessment.
Status determined	In the process of being addressed
Actions required	In its next self-assessment, Anguilla should – Report on measures to ensure that identity and beneficial ownership information of trusts managed by non-professional trustees is available to the competent authorities.

4. Supervision and enforcement of record retention arrangements required to be made by former licensed registered agents

 

Recommendation (A.1, practice)	Anguilla is recommended to supervise and enforce compliance with provisions relating to record retention arrangements required to be made by former licensees upon revocation of licence so that relevant ownership information is available in line with the standard.
Underlying factor	Licensed registered agents remain the initial and primary source of ownership information, in particular beneficial ownership information. The obligations on former licensees to transfer records of entities managed by them to a custodian in Anguilla upon revocation of licence and produce evidence of the same are recent. During the review period, it occurred that the requisite records were not transferred to a custodian in all cases; no effective enforcement action was taken against the non-compliant licensees, and it resulted that the records of struck-off and dissolved companies maintained by the non-compliant registered agent remained unavailable. (see paragraph 82 of Anguilla’s 2023 Report for more information)
Summary of actions reported	In 2024, the Trust and Corporate Service Providers Act was legislated, which replaces the corresponding legislation (from 2014) that existed at the time of the 2023 Report and covers professionals providing registered agent services (now called trust and corporate service providers). The new Act contains the same obligations to transfer all records to a custodian located in Anguilla, upon surrendering or the revocation of licence. Anguilla reported that the Financial Services Commission has been ensuring that all records are transferred to a custodian so that ownership information is available. During the monitoring period, nine registered agents surrendered their licences, and their records are now kept by custodians in Anguilla. On-site visits were conducted on eight custodians in 2025, the report for which is under finalisation.
Conclusion	Anguilla has made progress to address the recommendation, but the outcomes of the supervisory activity on custodians of records deposited by former registered agents are not known yet. Anguilla should report further substantive progress in its next self-assessment.
Status determined	In the process of being addressed
Actions required	In its next self-assessment, Anguilla should – Report on the supervisory activity undertaken to ensure that legal and beneficial ownership information continues to be available even after the surrender or revocation of licences of registered agents.

5. Implementation of new obligations for availability of legal ownership information of companies

 

Recommendation (A.1, practice)	Anguilla is recommended to monitor and enforce compliance by all business companies, limited liability companies and registered agents with the recently introduced provisions of the Business Companies Act, Limited Liability Companies Act and Commercial Registry and Beneficial Ownership Registration System Act to ensure that adequate, accurate and up-to-date identity and legal ownership information is available in line with the standard.
Underlying factor	The legal requirement on business companies and limited liability companies to maintain registers of shareholders and members has been recently introduced and there is no related enforcement mechanism so far. For struck-off limited liability companies, Anguilla has recently introduced legal obligations for record retention on members/managers and an additional requirement to submit the register of members to the Registrar, when the limited liability company is dissolved. However, no enforcement action was taken against the members/managers of the 17 limited liability companies that were dissolved between 2021 and 2023 and did not submit this information. In respect of the information filed on the register by business companies and limited liability companies, there is no requirement to file any supporting identification documentation. Finally, the Registrar does not undertake any substantial verification of the information filed on the register. The registered agent is the only person authorised to file information on the register, on behalf of the company and the Registrar undertakes all communication in respect of the company with the registered agent. However, there are no penalties available on the registered agent for non-compliance with its obligations. (see paragraphs 144 to 156 of Anguilla’s 2023 Report for more information)
Summary of actions reported	The Registrar checks the information submitted against government and public databases. Draft legislation for allowing access to persons with legitimate interest is also expected to be enacted shortly. The Commercial Registry was brought under the administrative control of the Financial Services Commission in June 2024. Further amendments to the legislation are in the public consultation stage which will enhance the Registrar’s authority to conduct inspections, require the production of documents and enforce compliance, including by imposing financial penalties.
Conclusion	It has been less than three years since the most recent report and Anguilla has made some progress to address the recommendation. While verification of information has commenced, amending legislation is required to enable the Registrar to conduct substantive supervisory activity. Anguilla should report further substantive progress in its next self-assessment.
Status determined	In the process of being addressed
Actions required	In its next self-assessment, Anguilla should – Report steps taken to verify the quality and accuracy of information reported by companies Report progress on the legislative amendments to enhance the Registrar’s supervisory authority with respect to legal ownership information requirements Report information, including statistics, on supervisory activity undertaken on business companies, limited liability companies and registered agents for ensuring compliance with their obligations relating to maintaining and reporting identity and legal ownership information.

6. Implementation of new AML provisions on identification of beneficial owners

 

Recommendation (A.1, practice)	Anguilla is recommended to monitor and enforce effective implementation of the new provisions under the anti-money laundering framework to ensure beneficial owners of all relevant legal entities and arrangements are identified in line with the standard in all cases.
Underlying factor	Anguillian authorities and the representatives of the private sector interviewed during the review exhibited an uneven understanding of the concept of beneficial owner. The representatives of the private sector interviewed only applied a 10% ownership threshold applicable for “significant owners” for determining the beneficial owners for all legal entities and arrangements. During the review period, the service providers inspected by the authorities displayed inadequate compliance with their obligations relating to customer risk assessment and verification of nature of business. Anguilla has introduced new provisions and guidance in its Anti-Money laundering framework relating to the identification of beneficial owners of relevant legal entities and arrangements but given the recent nature of these provisions and guidance, their implementation in practice could not be ascertained. (see paragraphs 177, 178 and 191 et seq. of Anguilla’s 2023 Report for more information)
Summary of actions reported	Anguilla reported that several training sessions were held with industry to ensure that they understood the key concepts of identification of beneficial owners and that the supervision of AML-obliged persons continues on a risk-based approach. A themed inspection was launched in April 2025 focusing on the identification of beneficial owners by AML-obliged persons, and is in its final stages.
Conclusion	Anguilla has made progress to address the recommendation. While Anguilla has reported that outreach and supervisory activity has been undertaken, the outcomes of the supervisory activity are not known at this stage. Anguilla should report further substantive progress in its next self-assessment.
Status determined	In the process of being addressed
Actions required	In its next self-assessment, Anguilla should – Report information, including statistics and outcomes, on the supervisory and enforcement activity undertaken to ensure that AML-obliged persons identify beneficial owners of all relevant legal entities and arrangements in line with the standard in all cases.

7. Oversight regime for trusts administered in Anguilla or in respect of which a trustee is resident in Anguilla

 

Recommendation (A.1, practice)	Anguilla is recommended to review its oversight regime in respect of trusts to ensure that beneficial ownership information is available in respect of trusts administered in Anguilla or in respect of which a trustee is resident in Anguilla.
Underlying factor	Registration of trusts is not mandatory. There continues to be no oversight or enforcement regime provided for in the Trusts Act to ensure that information is actually obtained and retained, and there are deficiencies in the supervisory programme of the Anguilla Financial Services Commission (for anti-money laundering obligations). The AML-obliged persons, where engaged, have limited understanding about identification of beneficial owners of a trust and awareness about the applicable legal provisions. As a result, the availability of beneficial ownership information in respect of trusts, administered in Anguilla or in respect of which a trustee is resident in Anguilla, is not assured. (see paragraph 277 of Anguilla’s 2023 Report for more information)
Summary of actions reported	The Trusts Act was amended in July 2023 to include obligations on trustees to keep adequate, accurate and up-to-date beneficial ownership information on trusts, and the supervisory regime for trusts service providers was modernised under the Trust and Corporate Services Providers Act enacted in December 2024. Trainings were held in May 2023 and February 2024 for trusts service providers to ensure their understanding of the identification of the beneficial owners of trusts as well as the supervisory regime under the Trust and Corporate Services Providers Act. A themed inspection on beneficial owners was launched in 2025 which also covered trust service providers, the outcomes of which are yet to be finalised.
Conclusion	Anguilla has made progress to address the recommendation on the aspect of raising awareness of trustees on their obligations. All persons providing trust services in or from within Anguilla are not supervised, as individual trustees and trustees of testamentary trusts (other than legal professionals) remain outside the scope. Further information is required regarding the outcomes of the outreach and supervisory activity conducted by the Financial Services Commission on the licensed trust service providers under its control. Anguilla should report further substantive progress in its next self-assessment.
Status determined	In the process of being addressed
Actions required	In its next self-assessment, Anguilla should – Explain how supervisory oversight of all trustees in Anguilla is ensured Report information, including statistics and outcomes, on the outreach and supervisory activity undertaken to ensure that beneficial ownership information is available in respect of trusts administered in Anguilla or in respect of which a trustee is resident in Anguilla.

Element A.2: Availability of accounting information

8. Putting in place a system for availability of accounting information

 

Recommendation (A.2, framework)	Anguilla is recommended to ensure that the legal and regulatory framework puts in place a system that permits availability of accounting information in a timely fashion and in line with the standard, including when relevant legal entities and arrangements keep accounting records and underlying documentation at a place(s) outside of Anguilla, are struck-off, liquidated, continue (re-domicile) out of Anguilla or otherwise cease to exist.
Underlying factor	The Limited Liability Companies Act (LLC Act) is silent on where the accounting records of a limited liability company (LLC) are to be kept or whether any information on the location of the accounting information is to be maintained in Anguilla where these records are maintained outside Anguilla. Anguilla amended the LLC Act to require the managers or members to retain accounting records for a period of six years from the date on which the LLC is struck-off, dissolved or wound up, however, there is no requirement for the managers or members themselves to be in Anguilla, which makes it uncertain as to how the information would be obtained in such cases. Therefore, it remains uncertain if accounting records of an LLC would be available to the Competent Authority in all circumstances, including when the LLC is struck off or the registered agent surrenders its licence or ceases to exist. For partnerships and trusts, the respective governing acts are silent on where the accounting records are to be kept or whether any information on the location of the accounting information is to be maintained in Anguilla when these records are maintained outside Anguilla. Moreover, none of the Partnership Act, Trust Act or Foundation Act specify any period or other arrangements for retention of accounting records when partnerships, trusts or foundations cease to exist. (see paragraphs 325 to 333 of Anguilla’s 2023 Report for more information)
Summary of actions reported	Anguilla reiterated the provisions of the Business Companies Act and the Limited Liability Companies Act which were analysed in the 2023 Report and advised that amendments are proposed to the Limited Liability Companies Act, Limited Partnership Act, Foundation and Trust Act to ensure that the accounting information is to be maintained in Anguilla where these records are maintained outside Anguilla.
Conclusion	It has been less than three years since the most recent report. No progress has been reported on addressing the recommendation. The proposed amendments to the Limited Liability Companies Act, Limited Partnership Act, Foundation and Trust Act are still in draft stage and their nature and scope are not known as these were not made available during the preparation of this report. Anguilla is urged to address the recommendation and report substantive progress in its next self-assessment.
Status determined	Has not been addressed
Actions required	In its next self-assessment, Anguilla should – Report progress made to ensure that the legal and regulatory framework puts in place a system that permits availability of accounting information in a timely fashion and in line with the standard, including when relevant legal entities and arrangements keep accounting records and underlying documentation at a place(s) outside of Anguilla, are struck-off, liquidated, continue (re-domicile) out of Anguilla or otherwise cease to exist.

9. Supervision and enforcement of accounting record keeping obligations

 

Recommendation (A.2, practice)	Anguilla is recommended to ensure the practical implementation of its laws by ensuring adequate supervision and enforcement of the obligations so that accounting information is available in line with the standard for all entities and arrangements.
Underlying factor	The supervision of the recently introduced obligations on business companies to keep and maintain accounting records is entrusted to the Registrar. However, there is no mechanism available in Anguilla to ensure compliance of the business companies with their obligation to maintain accounting records and underlying documents, whether inside or outside Anguilla. No systematic monitoring or enforcement activity has been undertaken, therefore, the effectiveness of the system in ensuring availability of accounting records could not be assessed. The supervisory activity conducted by the Financial Services Commission on registered agents’ obligations highlighted their inability to obtain complete accounting information of their clients in all cases. In respect of LLCs [limited liability companies], partnerships, trusts and foundations, there continues to be no designated supervisory authority and no system in place for the monitoring and enforcement of the requirements under the specific governing legislation for maintenance of accounting information, therefore, the availability in practice of the accounting records for LLCs, partnerships, trusts and foundations is not assured. (see paragraphs 335 et seq. of Anguilla’s 2023 Report for more information)
Summary of actions reported	Anguilla reported that legislative amendments are in public consultation stage, which will strengthen the Registrar’s authority to conduct inspections and enforce compliance, including by levying penalties. These legislative amendments are under consideration, which will ensure that the Registrar is the supervisory authority for monitoring and enforcement of maintenance of accounting information for: business companies, limited liability companies, limited partnerships and foundations.
Conclusion	It has been less than three years since the most recent report. No progress has been reported on addressing the recommendation. The timeline for enactment of the legislative amendments to empower the Registrar with supervisory authority for accounting record-keeping obligations of all relevant legal entities is not known. Moreover, no information has been provided regarding any supervisory activity undertaken by any authority to ensure compliance with accounting record-keeping requirements. Anguilla is urged to address the recommendation and report substantive progress in its next self-assessment.
Status determined	Has not been addressed
Actions required	In its next self-assessment, Anguilla should – Report progress on the legislative amendments to empower the Registrar with supervisory authority over accounting record-keeping obligations of all relevant legal entities Report information, including statistics and outcomes of supervisory measures undertaken to ensure compliance with accounting record-keeping obligations of all relevant legal entities and arrangements.

Element A.3: Availability of banking information

10. Identification of beneficial owners of partnerships holding bank accounts in Anguilla

 

Recommendation (A.3, framework)	Anguilla is recommended to ensure that beneficial owners of partnerships holding bank accounts are identified in line with the standard.
Underlying factor	The available method for identification of beneficial owners of partnerships contains certain deficiencies, such as a 25% ownership threshold for identifying partners as beneficial owners which is not in line with the form and structure of partnerships in Anguilla and lack of clarity on the manner in which the two criteria for identification are to be applied. There is also no guidance available on how beneficial owners of a partnership are to be identified when the partners themselves are legal entities or arrangements. (see paragraphs 355 and 356 of Anguilla’s 2023 Report for more information)
Summary of actions reported	Same as Recommendation 2
Conclusion	The actions reported by Anguilla were analysed in the 2023 Report and a recommendation was issued in view of the deficiencies identified. It has been less than three years since the most recent report. No progress has been reported on addressing the recommendation. Anguilla is urged to address the recommendation and report substantive progress in its next self-assessment.
Status determined	Has not been addressed
Actions required	In its next self-assessment, Anguilla should – Report on steps taken to ensure that beneficial owners of partnerships holding bank accounts in Anguilla are identified in line with the standard.

11. Implementation of new provisions on identification of beneficial owners of bank accounts

 

Recommendation (A.3, practice)	Anguilla is recommended to monitor and enforce effective implementation of the new provisions under the Anti-Money Laundering framework to ensure beneficial owners of account holders are identified in line with the standard in all cases.
Underlying factor	The bank representatives interviewed during the review exhibited an uneven understanding of the concept of beneficial owner and only applied a 10% ownership threshold applicable for “significant owners” for determining the beneficial owners for all legal entities and arrangements. Anguilla has introduced new provisions and guidance in its Anti-Money laundering framework relating to the identification of beneficial owners of relevant legal entities and arrangements but given the recent nature of these provisions and guidance, their implementation in practice could not be ascertained. (see paragraphs 357 and 358 of Anguilla’s 2023 Report for more information)
Summary of actions reported	Same as Recommendation 6
Conclusion	Anguilla has made progress to address the recommendation. While Anguilla has reported that outreach and supervisory activity has been undertaken, the outcomes of the supervisory activity are not known at this stage. Anguilla should report further substantive progress in its next self-assessment.
Status determined	In the process of being addressed
Actions required	In its next self-assessment, Anguilla should – Report information, including statistics and outcomes, on the supervisory and enforcement activity undertaken to ensure that banks identify beneficial owners of bank accounts in line with the standard in all cases.

Element B.1: Access to information

12. Effective utilisation of access powers

 

Recommendation (B.1, practice)	Anguilla is recommended to effectively utilise its available access powers, including the imposition of penalties, to ensure effective access to information requested for exchange (including accounting information).
Underlying factor	Anguilla has access powers in place to obtain information but there were cases where these access powers could not be or were not effectively exercised, in particular to obtain accounting information. Therefore, the full potential of the access powers to compel production of information (in all cases where the notice for production of information is not complied with or appears unlikely to be complied with) remains untested. (see paragraphs 376 et seq. of Anguilla’s 2023 Report for more information)
Summary of actions reported	Anguilla reported that it has effectively utilized its available access powers, including by issuing production notices, to ensure access to information required for EOI purposes. Of the five requests received during the monitoring period, one request related to a struck-off and dissolved company and one request related to a liquidated foundation. The requested information regarding the liquidated foundation was obtained from the custodian. The information of the struck-off and dissolved company was outside the retention period as the company had been dissolved in 2017. No occasion arose where penalties needed to be applied. Further, Anguilla has had sessions with the Attorney General's Chambers and is fully versed in the process for carrying out a production order.
Conclusion	Anguilla has made progress to address the recommendation. It is not clear at this stage whether Anguilla continued to face challenges in accessing information of struck-off and dissolved companies. Anguilla should report further substantive progress in the next self-assessment, in particular with respect to accessing information of struck-off companies.
Status determined	In the process of being addressed
Actions required	In its next self-assessment, Anguilla should – Report progress on effectively utilising the access powers, including the imposition of penalties, to ensure effective access to information requested for exchange (including accounting information), in particular with respect to accessing information of struck-off companies.

Element C.5: Effective exchange of information

13. Implementation of organisational processes for effective exchange of information

 

Recommendation (C.5, practice)	Anguilla is recommended to adequately implement its organisational processes to ensure effective exchange of information in all cases, including quality and timeliness of responses to incoming requests.
Underlying factor	Anguilla did not always manage the incoming requests in an appropriate manner to ensure effective exchange of information, which negatively affected the quality and timeliness of responses sent to the requesting peers. There were occasions when Anguilla provided partial information as final responses without verifying if the information received from the information holder was complete. Anguilla also continued to face challenges in providing accounting information. (see paragraphs 419 et seq. of Anguilla’s 2023 Report for more information)
Summary of actions reported	Anguilla reported that all five requests received during the monitoring period were responded to within 90 days. In no case was a partial response sent as a final response. Anguilla also sought feedback from partners about the quality of information exchanged. Institutional capacity has been strengthened through the appointment of a third officer in the International Tax Cooperation Unit, which handles EOIR, and all positions are currently filled. Anguilla has been implementing the updated EOI Manual. There is clear delegation of competent authority responsibilities, ongoing staff training, internal case management and monitoring of response timelines, and adherence to established confidentiality and information-gathering protocols.
Conclusion	Anguilla appears to have taken appropriate actions to address the recommendation. The timeliness of responses has improved since the 2023 Report and Anguilla did not experience any failures in providing information during the monitoring period.
Status determined	Considered provisionally addressed in the context of the monitoring process, subject to detailed validation
Actions required	In its next self-assessment, Anguilla should provide updated timeliness statistics for the corresponding monitoring period, according to paragraph 29 of the Methodology for Enhanced Monitoring.

14. Status updates

 

Recommendation (C.5, practice)	Anguilla should provide status updates to EOI partners within 90 days in all cases where it is not possible to provide a response within that timeframe.
Underlying factor	During the review period, Anguilla did not provide a status update to its EOI partners within 90 days when the Competent Authority was not able to provide a response within that timeframe. (see paragraphs 433 and 434 of Anguilla’s 2023 Report for more information)
Summary of actions reported	Anguilla reported that during the monitoring period, responses to all requests were provided within 90 days and as such, there was no need to send status updates.
Conclusion	Anguilla appears to have taken appropriate actions to address the recommendation.
Status determined	Considered provisionally addressed in the context of the monitoring process, subject to detailed validation
Actions required	In its next self-assessment, Anguilla should provide updated timeliness statistics for the corresponding monitoring period, according to paragraph 29 of the Methodology for Enhanced Monitoring.

EOIR experience

Over the monitoring period 2023-2024, Anguilla received five requests from four partners and did not send any requests. Anguilla reported providing full and final responses in all cases within 90 days.

Six members provided peer input on Anguilla, of which four had EOI exchanges with Anguilla, covering all the incoming requests received during the monitoring period. Peers were generally satisfied with their EOIR experience with Anguilla.

New developments having a bearing on the EOIR standard

It has come to light through public sources that Anguilla has adopted new legislation in respect of cooperative societies in 2023 that could have a bearing on EOIR. Anguilla is invited to provide further information on the legal framework and its implementation in practice relating to the availability of identity, legal and beneficial ownership information and accounting information of cooperative societies in line with the standard.

Next steps

Anguilla should continue taking actions towards implementing the standard effectively.

The following next steps are expected from Anguilla:

• Submit the next self-assessment under the second round of enhanced monitoring.

• See also Chapter 1 (Scope and Methodology), section on “PRMG decisions – Statuses determined, and actions required”, which explains next steps expected on recommendations that are “considered provisionally addressed in the context of the monitoring process, subject to detailed validation”.

Views/response of the monitored jurisdiction

Anguilla welcomes the opportunity to respond to the 2026 EOIR Enhanced Monitoring Report and thanks the Global Forum Secretariat and the Peer Review and Monitoring Group for their continued engagement and support throughout this process.

Following the 2023 Peer Review Report, Anguilla has taken steps to strengthen its legal, supervisory, and administrative framework, including measures to enhance ownership transparency, supervisory oversight, and the effectiveness of exchange of information processes. These efforts have contributed to improvements in the availability of information and the timeliness of responses.

Ongoing and planned reforms

Anguilla acknowledges that a number of recommendations remain in progress and is actively advancing reforms to address them.

Legislative amendments are being developed to require nominee shareholders to disclose their status and the identity of nominators, ensuring such information is available for exchange purposes. Work is also ongoing to strengthen the framework for identifying beneficial owners of partnerships and bank account holders, including in more complex structures.

In relation to accounting information, Anguilla is considering further amendments to ensure that accounting records are available in all circumstances, including where entities cease to exist or maintain records outside the jurisdiction. These reforms will also establish and empower the Registrar as the supervisory authority responsible for monitoring and enforcing compliance across relevant legal entities and arrangements.

Efforts are also underway to enhance supervisory and enforcement mechanisms, including strengthening monitoring practices and ensuring effective implementation of record-keeping obligations.

With respect to trusts, Anguilla is considering additional measures to improve oversight of non-professional trustees and to ensure that competent authorities have sufficient access to relevant information.

Anguilla continues to strengthen the use of its access powers through training, improved coordination, and operational enhancements, particularly in relation to accessing information on struck-off entities.

Conclusion

Anguilla remains committed to achieving full compliance with the EOIR standard and will continue to work closely with the Global Forum to advance the remaining reforms and demonstrate further progress in due course.

Note

← 1.  OECD (2023), Global Forum on Transparency and Exchange of Information for Tax Purposes: Anguilla 2023 (Second Round, Supplementary Report): Peer Review Report on the Exchange of Information on Request, Global Forum on Transparency and Exchange of Information for Tax Purposes, OECD Publishing, Paris, https://doi.org/10.1787/e8051e38-en.