STEP Advanced Certificate in Taxation of Trusts and Estates (England and Wales)

Get technical knowledge and practical skills in trust and estate taxation. The course covers income tax, capital gains tax and inheritance tax. This Advanced Certificate can be taken as part of the STEP Diploma.

Course details

This course provides practitioners with the technical knowledge and practical skills required to deliver holistic advice in England and Wales relating to the taxation of trusts and estates. 

  • Gain in-depth expertise: Improve your technical knowledge of income tax, capital gains tax and inheritance tax as they apply to transactions that a trust and estate practitioner is likely to encounter in practice.
  • Practical focus: Practical advice and guidance written by practitioners, for practitioners.
  • Build valuable connections: Network with like-minded professionals in varied roles and firms.
  • Industry recognition: A recognised ‘gold-standard’ professional qualification for those working in the industry. Successful completion provides 30 Diploma Level credits towards STEP membership, enhancing your professional standing, and is awarded in association with Alliance Manchester Business School, a School of the University of Manchester.

Course fees: £1,150 + local taxes

trusts and estates
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View the course timetable - Jun 2025

Please note:

As you may be aware, the Autumn Budget was delivered on 30 October and set out some changes which will impact the syllabus of this course in the future.

In accordance with our policy that law is to have been in force for six months before it is examinable, students will continue to be assessed on the current rules at the May 2025 examination sitting (2024/25 tax year). However, as part of their studies, students will be provided with updates and guidance on the new rules and changes for the purpose of practice.

Course dates, fees and enrol now:

 

Entry requirements may apply. Applicable local taxes and discounts will be added to your basket on checkout.

STEP Advanced Certificate Set 2
Find out more about The STEP Diploma

Entry requirements

60 Entry Level credits which can be achieved through:

  • Completion of a STEP Certificate (30 credits)
  • Previous learning - confirmed through Accreditation of Prior Certificated Learning (APCL) application - 30 credits
  • Work experience - confirmed through Accreditation of Prior Experiential Learning (APEL) - 30 credits

Note: You do not need to apply for APEL or APCL if you already have confirmed, or if you have studied for at least two STEP Certificates previously.

Apply for APCL or APEL

Become a member of STEP

This is a STEP course/qualification. STEP membership is required to study this course and must be maintained throughout the duration of your studies.

You will need 60 Entry Level credits and if you are not already, you will become an Affiliate member by enrolling on this course. STEP will contact you regarding membership 4-6 weeks after course enrolment.

Successful completion of the course will provide 30 Diploma Level credits as part of the STEP Qualification and Membership framework.

Find out more about STEP Membership

What will I learn?

Download syllabus
  • The income tax rules applicable to deceased individuals, personal representatives and legatees
  • The principles of capital gains tax, including valuation issues, disposal rules and relevant reliefs
  • The capital gains tax rules applicable to deceased individuals and personal representatives
  • The capital gains tax rules applicable to the family home and other land
  • The principles of inheritance tax, including calculations, administration, liabilities, payment and penalties
  • The inheritance tax rules on lifetime transfers and on death
  • The income tax, capital gains tax and inheritance tax rules applicable to trusts
  • The rules and relevance of residence and domicile in relation to tax
  • How disclaimers and deeds of variation may affect liability to income tax, capital gains tax and inheritance tax
  • Tax compliance, including disclosure, discovery, and penalties 

Is this course right for me?

Ideal for practitioners moving into or already working within the trusts and estates profession.   

Students of this course typically include:  

  • legal and trust professionals  
  • support staff and paralegals  
  • accountants and banking professionals  
  • charity specialists  
  • tax advisers  
  • independent financial advisers  
  • executorship administrators 

You will need a working knowledge of Excel for this course.  

Course format

This course is available for study twice a year.  

The course is delivered online, with a combination of independent self-study and attendance at three live online workshops. 

Enrolment onto this course will  include the following: 

  • access to the online learning platform containing:  

             o   bespoke downloadable course manual 

             o   self-assessment tools 

             o   distance learning support 

             o   three live online workshops 

  • assessment fees 

The course is assessed by way of an end of course six-hour open-book written examination.  

Once you have successfully completed this course, you will gain 30 Diploma Level credits towards STEP membership and be awarded the STEP Advanced Certificate in Taxation of Trusts and Estates (England and Wales). 

Course dates

Download the course timetable

Any questions?

Contact us

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Iris Wuenschmann-Lyall

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