STEP Advanced Certificate in Taxation of Trusts and Estates (Scotland)

Get technical knowledge and practical skills in trust and estate taxation. It covers income tax, capital gains tax and inheritance tax.

This course 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 Scotland 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, and is awarded in association with Alliance Manchester Business School, a School of the University of Manchester.
Awarded in association with AMBS

Course fees: £1,150 + local taxes

STEP trusts and estates scotland
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View the Jan 2026 course timetable
View the Jun 2026 course timetable

 

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Course dates, fees and enrol now:

If you are not already a member of STEP, you need to join before enrolling onto this course as you will need your STEP membership number to hand when booking. Find out more here. Please allow five working days for your membership application to be approved by STEP. Applicable local taxes and discounts will be added to your basket on checkout for this course.

Our courses can become oversubsribed quickly and places are allocated on a first come, first served basis. We advise that you book early to ensure you receive your requested workshop dates and to check the dates as soon as you receive your booking confirmation email.

Customised Pricing and Group Rates

Tailored pricing plans and group rate cards are available for firms seeking to train multiple team members or larger groups of employees. We are happy to work with you to design a cost-effective solution that aligns with your training goals and budget.

Enquire now via our Corporate Solutions team

Instalment Plans

You can pay for your course fees in instalments if you choose the interest-free instalment plans available for certain courses. Specifically, you can opt for three equal monthly instalments for Certificate and Advanced Certificate level courses that total over £800 (excluding VAT), or six equal monthly instalments for the Professional Postgraduate Diploma. Payments can be made using a credit or debit card.

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

STEP Diploma: Trusts and Estates in Scotland recommended route

 

 

STEP Advanced Certificate in Trusts: Law and Practice (Scotland)
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STEP Advanced Certificate in Will and Executries: Law and Practice (Scotland)
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STEP Advanced Certificate in Trust and Executry Accounting (Scotland)
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Become a member of STEP

To take this course you need to be a member of STEP at Affiliate level or higher.

Find out more about how to join STEP

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

Please note:
At the May and November 2026 examination sittings, we will cover the 2025/26 tax year (Finance Act 2025).

Course format

This course is available for study twice a year and takes four months to complete. It is delivered online.
Enrolment onto this course will include access to an online learning platform containing:
  • bespoke course reading
  • self-assessment tools
  • supporting material
The course fee includes attendance at three online workshops led by a subject matter expert.
The course is assessed by way of a six-hour open-book examination.
Once you have successfully completed this course, you will be awarded the STEP Advanced Certificate in Taxation of Trusts and Estates (Scotland).

Digital Certificates from April 2026

From April 6th 2026, printed certificates will no longer be issued. All certificates will be provided digitally via Diplomasafe.

This change supports our commitment to sustainability and modernisation. Digital certificates are:

  • Eco-friendly – reducing paper use and our carbon footprint
  • Secure – each certificate includes a QR code for instant verification
  • Convenient – easy to access, store, and share

Certificates are issued by our credentials partner, Diplomasafe. CLTI will securely share data with Diplomasafe in line with GDPR to enable digital credentialing. Learn more: https://diplomasafe.com

Is this course right for me?

Ideal for practitioners working within the trusts and estates profession in Scotland or with Scottish clients.  

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.