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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.

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 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:

*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.