STEP - Advanced Certificate

Set 2

STEP Advanced Certificate in Taxation of Trusts and Estates (Northern Ireland)

STEP Advanced Certificate in Taxation of Trusts and Estates (Northern Ireland)
Credits Awarding Body STEP
Set 2 - Tax and compliance

This course provides practitioners with technical knowledge and practice skills in trust and estate taxation. It covers 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. This Advanced Certificate can be taken as part of the STEP Diploma.


The course will give students the knowledge and practice skills to deal with routine issues that occur in practice, providing an awareness of common issues and helping to provide more holistic and considered advice to clients.

You will be able to: 

  • Advise on the taxation of each trust type. 
  • Explain, advise, and comment on the use of the trust in modern tax planning. 
  • Understand and interpret the legal complexities and language pertinent to trust deeds. 
  • Advise on the tax implications and legal considerations of making lifetime gifts and gifts made in contemplation of death. 
  • Advise on taxation issues relating to the transference of private client wealth, specifically inheritance tax and capital gains tax, and how the burden of taxation can be minimised. 
  • Learn forms of Income Tax, Capital Gain Tax and Inheritance tax computations. 

Students of this course typically include:

  • Legal and trust professionals
  • Support staff and paralegals
  • Accountants and banking professionals
  • Charity specialists
  • Tax advisors
  • Independent financial advisors
  • Executorship administrators
  • Successful completion of the course will award students with 30 Diploma-Level credits towards STEP membership. 
  • Ideal for practitioners looking for professional accreditation, moving into or already working within the trusts and estates profession. 
  • A recognised ‘gold-standard’ professional qualification for those working in the industry, globally recognised by employers, regulators, clients, and professionals. 
  • Ability to grow your own professional network, meeting students from a range of professions providing an opportunity for networking, building relationships, and sharing study tips/support as a cohort. 
  • Students can submit academic queries to a dedicated programme content team. 
  • Blended delivery, including structured workshops designed and taught by experienced practitioners and tutors and access to an online learning platform. 

This course is available for study twice annually, with intakes beginning in January and July (and assessments taking place in May and November). The programme is delivered fully online 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.

Enrolment onto this course will include the following:

  • a bespoke soft copy course manual
  • access to an online learning platform that contains:
    • self-assessment material
    • distance learning support
  • examination fees.

The course is assessed by way of a six-hour open-book written examination which comprises six 20-mark questions, from which candidates must answer five. The questions will be drawn from across the syllabus and candidates must achieve 50% in order to pass the Advanced Certificate. Examinations take place in Belfast. A fundamental knowledge of Excel is required for the course.

Please note all courses are delivered fully online. 

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 (Northern Ireland).

2024 Intakes 

Students interested in enrolling onto this Advanced Certificate for an intake in 2024 will need to complete the Course Enquiry section to register their interest and receive information on the next available dates. 

Please follow the enquiry section of this page to register your details and find out more.

Get in touch...

To discuss your options, or speak to a member of the Admissions Team, please get in touch.


4 Months



Entry Criteria

60 Entry-Level Credits

There are no formal exemptions available for this course.

Course Fee: £495