General US FET information 

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

DISCLAIMER : Lloyd's provides the materials contained in these pages for general information purposes only. Lloyd's accepts no responsibility and shall not be liable for any loss, which may arise from reliance upon the information provide.

For further information on Lloyd's FET arrangements under the UK-US double taxation treaty you should contact the Lloyd's taxation department. Click here for contacts

For access to the United Kingdom (UK) Inland Revenue lists of UK insurance companies (and other non-US companies) eligible for exemption (protection) from US Federal Excise tax for years prior to 2004 click on the following links:


1These lists are to be consolidated into one list by H M Revenue and Customs and will be added to this page at the earliest opportunity.

Last updated on 17 Apr 2008