STEP Advanced Certificate in UK Tax for International Clients

The course deals with what a private client expert needs to know to understand the impact of UK Tax on three particular client groups: 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. The aim of this course is to support delegates looking to acquire a sound understanding of these complex rules.

This course is awarded in association with Alliance Manchester Business School, the University of Manchester.

You will be able to:

• Describe accurately the concept of domicile.
• Give guidance on a client’s residence status.
• Identify where trusts and companies are resident.
• Discuss the details of income, capital gains and inheritance taxes and their relevance and application to the international client.
• Demonstrate to international clients how they can benefit from the ‘remittance basis’.
• Identify both ‘elephant traps’ and wealth preservation opportunities in dealing with international client tax planning.
• Explain the potential benefits and pitfalls of offshore trusts and offshore holding companies for the international client and advise them upon the income, capital gains and inheritance tax consequences.

• Tax Advisors
• Accountants
• Lawyers/Solicitors/Attorneys
• Trust Managers
• Wealth Managers
• Trustees/Fiduciaries
• Trust Assistants/Officers/Administrators
• Corporate Administrators
• Compliance Officers/Managers
• Financial/Estate Planners

• Successful completion of the course will award students with 30 Diploma-Level credits towards STEP membership. 
• Ideal 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.  
• Provides students with the ability to grow their own professional network, interact with students online from a range of professions, build relationships and share study tips/support as a cohort. 
• This course is awarded in association with Alliance Manchester Business School, the University of Manchester.

60 Entry-Level Credits 

Note: Applicants must have obtained 60 STEP Entry-Level credits to enrol onto this course or be a member of STEP. Visit STEP's Qualifications and Membership to understand how to apply. 

Students enrolling for this course must have an understanding of the basic tax rules as they apply to UK clients and basic trust law. 

This course is available for study twice annually, with intakes beginning in January and July (and assessments taking place in May and November). 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.

Enrolment onto this course will include the following:

• access to the online learning platform containing:
  • bespoke course reading
  • webinar support
  • self-assessment material
  • distance learning support
• attendance at three live online sessions each lasting one and a half hours
• access to three pre-recorded online sessions to support further learning of key subject areas
• assessment fees.

The course is assessed by way of a five-hour open-book written examination, based on a pre-seen case study which is released 48 hours ahead of the examination. The questions will be drawn from across the syllabus and candidates must achieve 50% in order to pass the Advanced Certificate. 

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.

Course Timetable - 2024

Please note all courses are delivered fully online. 

Thank you for your interest in CLTI or STEP products. Due to government regulations, we are unable to accept online payments from, or, on behalf of students from certain countries and territories without prior agreement. Please contact us for further details on cltinternational@centlaw.com, +44 (0) 121 362 7733.

The STEP discounted fee applies only to students with Full STEP Membership.