US Federal Excise Tax FET

Information on the exempt (protected) status of UK and overseas insurance companies.

General US FET information

Learn about US Federal Tax (FET), including information on the UK-US double taxation treaty and Lloyd's market bulletins.

UK insurance companies with exempt FET status

List of UK insurers and reinsurers that Lloyd's has been advised have Closing Agreements or have met one of the treaty conditions for FET exemption.

Overseas insurance companies with FET exempt status

List of overseas insurance companies that Lloyd's believes are currently exempt from FET.

US companies FET status

Information about the Federal Excise Tax (FET) position for US companies.