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

It is vital to understand the tax implications of the many ways which individuals and families use to pass their estate on to the next generation. Whether using Wills, trusts or other means of transfer, inreasingly complex tax legislation means that unwary advisers can have a negative impact on beneficiaries. 

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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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

You can see a more detailed syllabus here

How is it delivered?

The Advanced Certificate is delivered through a blend of distance learning and face-to-face workshops. Students often find the optional revision workshops useful for this exam in particular.

Delegates should allow four to six months to complete this Advanced Certificate.

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

Who would find this qualification useful?

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

For more details of each Diploma, please visit the Diplomas page.

What are the entry requirements?

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

Further course details

Please note that we are moving to an annual rather than bi-annual cycle for this course, with the first Workshops taking place at the end of March, the second Workshops taking place at the end of April and the Computation Days at the end of May. The examination will take place early-July. The benefit of this is that the course material will be updated on an annual basis only, at a logical time (the process of updating beginning after the publication of the Finance Act) and as of 2019 the aim is that material will be finalised further in advance of the teaching days and examinations.

An examination without the preceding teaching days will also take place in November, primarily for those who are re-sitting.

The course material for the July 2018 examination sitting is currently being updated and will be available at the end of February.

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 England and Wales only. For full details visit the CLTI website

What are the course dates?

For further details visit the CLTI website

How do I apply?

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

Specialist Diplomas

Successful completion of this course gives you 30 Diploma Level (DL) credits that you can put towards a STEP Diploma. 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

For more details of each Diploma, please visit the Diplomas page.