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

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 Northern Ireland 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.

Price: £495 + Local taxes

Register your interest

Students interested in enrolling onto this Advanced Certificate will need to complete a Contact Us form to register their interest and receive information on the next available dates. 

Prospective students registering their interest for this course will be informed by the course closing date whether the intake will be going ahead and invited to apply subject to the entry requirements

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.

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.

What will I learn?

  • 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

The programme is delivered 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.

The course is assessed by way of an end of course six-hour open-book written examination and candidates must achieve at least 50% to pass.