STEP Advanced Certificate in Taxation of Trusts and Estates - England and Wales

This course is for practitioners involved in every stage of the process of planning and administering clients' assets, to help identify potential issues as early as possible.

STEP Diploma

This Advanced Certificate can be taken as part of the STEP Diploma. Find out more

What does this qualification cover and how is it delivered?

What does this qualification cover?

  • Income tax in the period to the date of death and during the administration of an estate
  • Income tax rules applicable to trusts
  • Capital Gains Tax (CGT): introduction
  • Capital Gains Tax (CGT) in the period to the date of death and in the administration of the estate
  • Capital Gains Tax (CGT): rules applicable to the administration of trusts
  • Capital Gains Tax (CGT): the family home
  • Inheritance tax on lifetime transfers, Agricultural Property Relief and business property
  • Inheritance tax - Agricultural Property Relief and Business Property Relief
  • The charge to inheritance tax (IHT) on death: exempt transfers and the burden of tax on beneficiaries
  • The use of disclaimers and deeds of variation in relation to inheritance tax (IHT)
  • The regime for taxing trusts
  • Self-assessment: practice and procedure
  • The foreign element: residence and domicile
  • The administration of capital taxation and penalties

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Syllabus (PDF)

How is it delivered?

The programme is delivered through a combination of online learning and two online workshops and will take four months to complete. We recommend that you spend four to six hours per week on private study for the four months prior to the examination.

What are the benefits to me and my employer?

Completing the programme successfully will validate your competence and enhance your expertise in:

  • describing the responsibilities of personal representatives;
  • managing testate, intestate, solvent and insolvent estates appropriately;
  • explaining how IPFDA 1975 claims are assessed by courts;
  • understanding the potential issues around estates which involve foreign wills or property
Entry advice and requirements

This Advanced Certificate and the Diplomas that it is included in, is suitable for a wide range of practitioners. Past graduates have included members of the accountancy, banking, legal and trust professions (at all levels); charity specialists; a wide range of support staff and paralegals; tax advisors; independent financial advisors and executorship administrators.

The two Diplomas that this course is included in are:

  • STEP Diploma in Trusts and Estates - England and Wales
  • STEP Diploma in Tax and Estate Planning - England and Wales

What are the entry requirements?

Admission depends on meeting the Entry Level requirements, outlined in the Qualifications and Membership Framework.

How many STEP membership credits does this course provide?

The Diploma that this Advanced Certificate contributes towards provides 120 Diploma Level Credits (each individual Advanced Certificate that makes up this Diploma provides 30 Diploma Level credits). Find out more about how many credits you need to reach Full STEP membership

Further course details

How long will it take to complete

Advanced Certificates take six months to complete from enrolling to sitting the examination.

How much will it cost?

For fee information please visit the CLTI website.

Where and when is it available?

This course is available in England and Wales only. For full details visit the CLTI website.

How do I apply?

Find out more information on enrolment

Help and advice

For enquiries on course enrolment please contact CLTI at [email protected] or +44(0)121 362 7733. For any other queries regarding professional development please email STEP at [email protected].

CPD Policy

Members are required to maintain and develop their knowledge and skills to ensure a high standard of practice.

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We offer a range of member categories to suit your professional requirements, qualifications and experience.

Our Education Partner: CLTI

The Advanced Certificates that make up the STEP Diploma are delivered by STEP's primary training partner, CLTI. CLTI is a professional training, education and qualifications provider for the financial services industry, and over the past 20 years, CLTI and STEP have worked together to develop more than 25 qualifications and training courses that fit practitioners’ needs, and support STEP’s Exam Route to Full Membership