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.
Anticipated changes
As you may be aware, the Autumn Budget is due to be delivered on 30 October and is expected to set out some changes which will likely impact the syllabus of this course in the future.
Once the nature and extent of the changes have been shared, an update will be provided. At present these changes are expected to take effect from 6 April 2025.
In accordance with our policy that law is to have been in force for 6 months before it is examinable, students will continue to be assessed on the current rules at the November 2024 and May 2025 examination sittings. However, as part of their studies, students will be provided with updates and guidance on any changes and new rules for the purpose of practice.
Course dates, fees and enrol now:
Entry requirements may apply. Applicable local taxes and discounts will be added to your basket on checkout.
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 delivered twice a year.
It is a flexible, part-time, four-month course, comprising:
- online guided study, including self-assessment questions
- three recorded online sessions
- three live online sessions (each lasting one and a half hours)
The course is assessed by a five-hour open-book examination (based on a pre-seen case study which is released 48 hours ahead of the 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.
