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US Federal Excise Tax (FET)

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

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

Exemption lists

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 are available below. 

*These 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.


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.