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.
Expert-led learning
Practical and relevant
Flexible online learning
Recognised worldwide
Solutions for teams
Flexible ways to pay
Course overview
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.
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Course details
Price£1100+ local taxes if applicable
MembershipTo take this course you need to be a member of STEP at Affiliate level or higher.
Set2 - Tax and Compliance.
DeliveryAccess to an online learning platform with full study materials, three live virtual workshops, and a final examination.
CertificateAwarded in association with Alliance Manchester Business School, the University of Manchester.
Next Course Start Date(s)11 January 2027
28 June 2027
28 June 2027
Course dates
Enrol now
Are you a STEP member?
You need to be a member of STEP at Affiliate level to take this course.
If you are not a member yet, you can join STEP directly via their website. 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.
- Internationally recognised
- Progress towards TEP status
- Connect with STEP's international professional network
Group booking discounts
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. Ask about group bookings.
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 I: residence of individuals4 topics (see the full topic list in the syllabus, opens in a new tab)
- Territorial connecting factors II: residence of trusts and companies6 topics (see the full topic list in the syllabus, opens in a new tab)
- Territorial connecting factors III: inheritance tax4 topics (see the full topic list in the syllabus, opens in a new tab)
- Territorial connecting factors IV: situs and domicile5 topics (see the full topic list in the syllabus, opens in a new tab)
- Taxation of individuals: income tax4 topics (see the full topic list in the syllabus, opens in a new tab)
- Taxation of individuals: capital gains tax8 topics (see the full topic list in the syllabus, opens in a new tab)
- Inheritance tax7 topics (see the full topic list in the syllabus, opens in a new tab)
- Taxation of trusts: income tax and capital gains tax3 topics (see the full topic list in the syllabus, opens in a new tab)
- Inheritance tax and trusts4 topics (see the full topic list in the syllabus, opens in a new tab)
- Corporation tax4 topics (see the full topic list in the syllabus, opens in a new tab)
- The foreign income and gains regime5 topics (see the full topic list in the syllabus, opens in a new tab)
- Income tax and capital gains tax: temporary repatritation regime and asset rebasing4 topics (see the full topic list in the syllabus, opens in a new tab)
- Income tax and capital gains tax: remittances7 topics (see the full topic list in the syllabus, opens in a new tab)
- Income tax: anti-avoidance regimes I2 topics (see the full topic list in the syllabus, opens in a new tab)
- Income tax: anti-avoidance regimes II4 topics (see the full topic list in the syllabus, opens in a new tab)
- Capital gains tax: anti-avoidance regimes4 topics (see the full topic list in the syllabus, opens in a new tab)
- Other taxes and the general anti-abuse rule4 topics (see the full topic list in the syllabus, opens in a new tab)
- Tax structures and transactions10 topics (see the full topic list in the syllabus, opens in a new tab)
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 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.
FAQs
Do I need to be a STEP member to enrol?
Yes, in order to enrol on a STEP Advanced Certificate, you will need to be an Affiliate Member or higher. STEP qualifications require students to hold the correct level of membership before enrolment. This ensures students are part of the STEP professional framework, have access to resources, and meet eligibility criteria.
You can apply for membership directly from the STEP website.
If all required information is submitted correctly, STEP typically processes membership applications within 5 working days.
How long does this qualification take to complete?
Most STEP Qualifications take around 4 months to complete, with online workshops every month and a final exam around 4 weeks after the final workshop. We recommend study time of 4-6 hours per week for the duration of the course.
Can I take this course standalone?
Yes, this qualification can be taken as a standalone qualification if you wish, or as part of the STEP Diploma, which comprises of 4 STEP Advanced Certificates from applicable sets.
How is this qualification assessed?
This qualification is assessed by way of a five-hour open-book examination.
What jobs or career opportunities can this qualification support?
The qualification is particularly relevant for trust administrators, trust managers, fiduciary professionals, private client lawyers, wealth managers, compliance professionals, accountants and estate planners working with private wealth structures.
Is this course suitable for international students?
Yes. The course is designed for an international audience, can be studied globally, and focuses on international trust concepts relevant across multiple jurisdictions.
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.
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