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

We have committed to delivering all courses that are taking place from July until the end of December 2020 ONLINE, in response to the situation relating to COVID-19 — including workshops, revision classes and assessments. Watch this space to learn how we are supporting our students through the transition to the online environment.

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.

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Our training partner CLT International provides a range of courses for those working in the trust and estates industry.

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

How is it delivered?

We have committed to delivering all courses that are taking place from July until the end of December 2020 ONLINE, in response to the situation relating to COVID-19 — including workshops, revision classes and assessments. Watch this space to learn how we are supporting our students through the transition to the online environment.

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 and the Diploma 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.

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

If you have any queries and would like to speak to someone you can either call CLTI on +44 (0)121 362 7733 or email pd@step.org

CPD Policy

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

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