STEP Accounting Guidelines 2nd edition

Author: Jonathan Cooke TEP

STEP Accounting Guidelines for the Preparation of Trust and Estate Accounts in England & Wales is an essential handbook for all practitioners who prepare trust and estate accounts. It provides material and commentary to enable professionals to produce accounts that meet the special needs of trustees, personal representatives and their beneficiaries.

This second edition includes everything from the first edition and more, for those who wish to explore the subject in greater depth and learn more about the process of preparing accounts. It includes examples of tax returns and tax deduction certificates that would be prepared based on the specimen accounts. Because Revenue forms change almost every year, these examples, together with all the appendices, are available to download below, where they can be regularly reviewed and updated as necessary.

These Guidelines have been prepared with the authority of the STEP EnglandĀ and Wales Committee and cover the needs of trust and estate practitioners in England and Wales. Nevertheless, practitioners from jurisdictions with similar laws and practices may also find them useful.

Download the full appendices to the book (you will need to enter the password noted in the book).