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 the technical knowledge on the UK tax issues that need to be considered when advising private clients who have an international element to their affairs.
- Gain in-depth expertise: Improve your technical knowledge of impact of UK tax on a non-UK domiciled UK resident individual; trustees, settlors and beneficiaries of a non-UK resident trust; and participators in a non-UK holding company.
- 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.
- Industry recognition: 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.
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, you will be assessed on the 2024/25 tax year at the November 2025 examination sitting.
Course dates, fees and enrol now:
Entry requirements may apply. Applicable local taxes and discounts will be added to your basket on checkout.
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.
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?
- Domicile and residence of individuals, trusts and companies
- The relevance and application of income tax, capital gains tax and inheritance tax to international clients
- The remittance basis
- 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
- The General Anti-Abuse Rule
Is this course right for me?
This course is suitable for professionals who deal with non-UK domiciled clients or non-UK resident trustees, and professionals working outside of the UK who need a more detailed understanding of the tax position of their UK-connected international 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.
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 gain 30 Diploma Level credits towards STEP membership and be awarded the STEP Advanced Certificate in UK Tax for International Clients.
