STEP Advanced Certificate in Taxation of Trusts and Estates - Northern Ireland

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 estates
  • Capital Gains Tax (CGT): rules applicable to the administration of trusts
  • Capital Gains Tax (CGT): the family home and other land including high value UK residential property (ATED)
  • Inheritance tax on lifetime transfers
  • 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;
  • describing the scheme of charging IHT on trusts under both the periodic charge regime and exit charge regime;
  • understanding the potential issues around estates which involve foreign wills or property
Entry advice and requirements

Who would find this qualification useful?

This Advanced Certificate is suitable for a wide range of practitioners and counts towards the STEP Diploma.

What are the entry requirements?

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

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?

The course fees for each Advanced Certificate can be found on the CLTI website.

Where is it available?

This course is available in Northern Ireland only. For full details visit the CLTI website.

What are the course dates?

For full course dates 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.

Join STEP

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