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Course Overview
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.
Students of this course typically include:
- Trust Advisors
- Accountants
- Lawyers/Solicitors/Attorneys
- Trust Managers
- Wealth Managers
- Trustees/Fiduciaries
- Trust Assistants/Officers/Administrators
- Corporate Administrators
- Compliance Officers/Managers
- Financial/Estate Planners
Features:
- 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.
- Can be taken as a standalone qualification or as part of the STEP Diploma in Tax and Estate Planning which fulfils the education requirements of full STEP membership.
- 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.
- Provides 30 Diploma-Level credits towards STEP membership.
Course Content
Following this course 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.
Next enrolment by: 12 January 2026
The full course timetable can be found here.
Benefits
The STEP Advanced Certificate in UK Tax for International Clients covers the UK tax issues that need to be considered when advising private clients who have an international element in their affairs. This area of law has undergone significant changes in recent years.
Prerequisites
Applicants must have obtained 60 STEP Entry-Level credits to enrol onto this course or be a member of STEP. Visit STEP’s Qualification and Membership Framework 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.
Assessment
The course is assessed by way of a three-hour closed 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, you will gain 30 Diploma Level credits towards STEP membership and be awarded the STEP Advanced Certificate in UK Tax for International Clients.
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