STEP Advanced Certificate in UK Tax for International Clients
Gain a global perspective on UK tax regulations, practical insights through case studies, and an industry-recognised certification.
Course details
This course provides practitioners with comprehensive technical knowledge on UK tax issues for advising private clients with international affairs.
It has been comprehensively updated to reflect the Finance Act 2025 reforms, including the abolition of the remittance basis and introduction of the new Foreign Income and Gains (FIG) regime.
- Gain in-depth expertise: Understand the UK tax implications for internationally connected clients in the post-domicile world.
- Navigate recent reforms: Comprehensive coverage of Finance Act 2025 transitional provisions and new regimes.
- Practical focus: Practical advice and guidance written by practitioners, for practitioners.
- Valuable connections: Network with like-minded professionals in varied roles and firms from all over the world.
It is essential for practitioners navigating these significant legislative changes and their impact on international client planning.
Course fees: £1045 + local taxes
You may also be interested in:
STEP Advanced Certificate in Taxation of Trusts and Estates (England and Wales)
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.
The course fee is increasing from 1 January 2026 – enrol now and benefit from the existing price.
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.
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.
What will I learn?
- Territorial connecting factors for individuals, trusts, and companies
- The relevance and application of income tax, capital gains tax and inheritance tax to international clients
- The Foreign Income and Gains (FIG) regime for qualifying new residents
- Temporary repatriation facility and asset rebasing for former remittance basis users
- Remittance rules and their continuing relevance
- Traps and opportunities with international client tax planning
- Advantages tax and disadvantages of offshore trusts and offshoring holding companies
- Tax efficient methods of funding the purchase of a UK family home
- Corporation tax considerations for non-UK resident companies
- The General Anti-Abuse Rule
Please note:
At the May and November 2026 examination sittings, we will cover the 2025/26 tax year (Finance Act 2025).
Become a member of STEP
To take this course you need to be a member of STEP at Affiliate level or higher.
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 virtual classrooms led by a subject matter expert. The course is assessed by way of a five-hour open-book examination.
Once you have successfully completed this course, you will be awarded the STEP Advanced Certificate in UK Tax for International Clients.
Is this course right for me?
This course is suitable for UK-based professionals advising international individuals and trustees on tax matters, and professionals working outside the UK who need a deeper understanding of the UK tax implications for their internationally connected clients.
Students of this course typically include:
- tax advisers
- accountants
- lawyers/solicitors/attorneys
- trust managers
- wealth managers
- trustees/fiduciaries
- trust assistants/officers/administrators
- corporate administrators
- compliance officers/managers
- financial/estate planners
You will be expected to have an understanding of the basic tax rules as they apply to UK clients and basic trust law.
Successful completion of a STEP qualification (England and Wales) does not by itself lead to a licence to practice probate or other reserved activities. Some STEP qualifications are recognised by ICAEW and CLC for those applying to be a Licensed Probate Practitioner.
For further information please see the following links:
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