> General US FET information

Information 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

Please refer to the LORS codeset on Xchanging Insurance Portal to identify whether an insurance company is currently understood to be exempt from FET.

> Overseas insurance companies with FET exempt status

Please refer to the LORS codeset on Xchanging Insurance Portal to identify whether an insurance company is currently understood to be exempt from FET.

> US companies FET status

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