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Skip to main content SECONDARY MENU * Contact Us * Log in * Member Search * Join STEP * Join STEP * Membership Benefits * Rejoining STEP * Friends of STEP * Qualifications * Qualifications * Advanced Certificates * Certificates * The STEP Diploma * Qualifications & Membership Framework * Postgraduate courses * Professional Postgraduate Diploma in Private Wealth Advising * CPD Learning * Members * Members * Welcome to STEP new members * Your Membership * Member Declaration * Upgrade * Membership Categories * Member Benefits * Member Fees * Continuing Professional Development * STEP's CPD Policy * CPD Planning & Recording * CPD FAQs * Member Tools * Marketing Portal * Investment Services * STEP Logo & Usage * Get Involved * Founder's Awards * Volunteer resources * Raise Public Awareness * Committee Vacancies * Knowledge Hub * Knowledge Hub * Industry News * Industry News Digests * Topics in focus * 30 Years of Trusts * Digital Assets Hub * Mental Capacity Hub * Modern Families Hub * 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Information * Base Erosion and Profit Shifting (BEPS) * European Succession Regulation * Policy Points Series * Policy News * COVID-19: Supporting Members * COVID-19: Technical Hub * For the Public * STEP Will Code * Advice and Information * Scams and alerts * Universal Wealth Preservation * Press Office * Press Releases * STEP in the News * Advertising and Sponsorship * Trusts Information Centre * Contact Us * Work for STEP Search * Join STEP * Join STEP * Membership Benefits * Rejoining STEP * Friends of STEP * Qualifications * Qualifications * Advanced Certificates * Certificates * The STEP Diploma * Qualifications & Membership Framework * Postgraduate courses * Professional Postgraduate Diploma in Private Wealth Advising * CPD Learning * Members * Members * Welcome to STEP new members * Your Membership * Member Declaration * Upgrade * Membership Categories * Member Benefits * Member Fees * Continuing Professional Development * STEP's CPD Policy * CPD Planning & Recording * CPD FAQs * Member Tools * Marketing Portal * Investment Services * STEP Logo & Usage * Get Involved * Founder's Awards * Volunteer resources * Raise Public Awareness * Committee Vacancies * Knowledge Hub * Knowledge Hub * Industry News * Industry News Digests * Topics in focus * 30 Years of Trusts * Digital Assets Hub * Mental Capacity Hub * Modern Families Hub * Responsible Stewardship of Wealth Hub * STEP Journal * Back Issue Archive * STEP Journal+ * Editorial Board * Advertise * Subscribe * Contribute * TQR * Back Issue Archive * Editorial Board * Contribute * Sponsored Content * Roundtables * Sponsored Supplements * Industry Insight * Books * STEP Books * Discounted Books * Jurisdiction Reports * Web Events Library * Thought Leadership & Research * Digital Assets: A Call to Action * Responsible Stewardship of Wealth * Meeting the Needs of Modern Families * Social and economic benefits of trusts * Best Practice & Guidelines * Russia-Ukraine conflict & associated sanctions * Technical Guidance and Briefing Notes * Templates and Toolkits * STEP Standard Provisions (England, Wales and Northern Ireland) * Events * Events * Upcoming Events * Conferences * Meeting/Seminars * Private Client Awards * Web Events * SIG-Related Events * Past Events * Past Conferences * Past Meeting/Seminars * Past Web Events * Past SIG-Related Events * Communities * Communities * Special Interest Groups * Business Families * Contentious Trusts and Estates * Cross-Border Estates * Digital Assets * International Client * Mental Capacity * Philanthropy Advisors * Join a SIG * SIG Member Benefits * SIG related Qualifications * Awards * Contact SIGs * Academic Community * How to Join * Resources * Forums * The STEP Blog * STEP on Social Media * Friends of STEP * 60 Second Interviews * Member News * Jobs & Employers * Jobs & Employers * Industry Jobs * Career Support * New Members or Just Qualified * Employers * Employer Partnership Programme * Become an Employer Partner * STEP Employer Partnership Programme resources * About STEP * About STEP * What We Do * Where We Are * Professional Standards * Codes of Professional Conduct * Making a Complaint: Our Disciplinary Process * Governance * Central Structure and Governance * Region and Branch Governance * Branch Portal * Public Policy * Consultation tracker * Anti-Money Laundering * Automatic Exchange of Information * Base Erosion and Profit Shifting (BEPS) * European Succession Regulation * Policy Points Series * Policy News * COVID-19: Supporting Members * COVID-19: Technical Hub * For the Public * STEP Will Code * Advice and Information * Scams and alerts * Universal Wealth Preservation * Press Office * Press Releases * STEP in the News * Advertising and Sponsorship * Trusts Information Centre * Contact Us * Work for STEP SIGN UP Receive updates from STEP to stay on top of industry changes and develop your skills. Sign up today HOME PAGE Previous STEP's Jobs Board Find your ideal role, or recruit your ideal candidate. Search now STEP Journal Welcome to Issue 3 of the STEP Journal. Read the latest issue now STEP UK Annual Tax Conference This popular conference returns for 2023 to provide your essential UK tax update. Back in person, choose from one of our four venues across the UK: 23 June - London. Register now STEP's Jobs Board Find your ideal role, or recruit your ideal candidate. Search now STEP Journal Welcome to Issue 3 of the STEP Journal. Read the latest issue now Next * 1 * 2 * 3 STEP IS A GLOBAL PROFESSIONAL BODY, COMPRISING LAWYERS, ACCOUNTANTS, TRUSTEES AND OTHER PRACTITIONERS THAT HELP FAMILIES PLAN FOR THEIR FUTURES. FIND OUT MORE. SEARCH STEP DIRECTORY * Members * Firms * Branches * Jurisdictions STEP Blog With so many awareness days, weeks and months taking place each year, how does STEP decide which ones to mark? We start from our strategy and what matters most to us. Read now Join a SIG Enhance your knowledge in trusts and estates by joining a Special Interest Group for free today. Explore the SIGs Europe Conference Join us on 12-13 October 2023 at the Budapest Marriott Hotel, where we will explore a range of topical issues focused on wealth management and estate planning. Register by 21 July to save with the early-bird rate. Register now Advanced Certificates STEP Advanced Certificate in UK Tax for International Clients. Find out more Public Policy Practical materials to assist our members in their work. Log in STEP Directory Search for STEP members, firms, branches or jurisdictions. Find out more Get Involved Volunteer support is crucial to STEP, but it can also offer real benefits to those who get involved. STEP's governing bodies and committees, and its worldwide network of regions, branches and chapters are all run by members: volunteers who offer their time and expertise to provide essential direction, leadership, guidance, development and support for the Society. View our volunteer vacancies SETTING STANDARDS Our Codes of Professional Conduct set out the ethical and professional standards our members should uphold. * Download your copy DIGITAL ASSETS HUB Explore STEP’s Digital Assets Hub, where we have pulled together fresh news, features and resources to keep you up to date with the latest digital assets developments. Visit the hub THE SOCIAL AND ECONOMIC BENEFITS OF TRUSTS Trusts have a longstanding tradition under English Common Law. This report draws together existing evidence and research about how trusts are used for wider societal benefit, and impact every facet of society. * Download your copy Industry News Image Content ATO PUBLISHES RULING ON FINAL RESIDENCY TEST FOR INDIVIDUALS The Australian Tax Office (ATO) has published the final version of Tax Ruling 2023/1 setting out its view on the tax residency test for individuals, based on the draft released for consultation in... Read more Read more Image Content HMRC'S MTD FACES CRITICISM FROM GOVERNMENT AUDITOR The National Audit Office (NAO), the office set up to monitor the cost-effectiveness of public sector policies, has found that HMRC’s Making Tax Digital (MTD) programme is now expected to cost five... Read more Read more Image Content COSTA RICAN GOVERNMENT PRESENTS WIDE-REACHING TAX REFORMS The Executive Branch of the Costa Rican government has proposed four Bills that, if enacted, will have a significant impact on the country’s tax regimes. Read more Read more STEP ANNUAL REVIEW 2021/22 Read the 2021/22 Annual Review for an insight into what STEP has achieved over the year. * Read the Annual Review STEP's Jobs Board Find your ideal role, or recruit your ideal candidate. Search now CONNECT WITH US Twitter Facebook Linkedin Youtube STEP PRIVATE CLIENT AWARDS Deadline approaching! 18 categories are open for entry until midnight on 14 April. Enter now FOOTER * About us * What we do * Professional Standards * For the Public * Scams and alerts * Press Office * Contact Us * Qualifications * Qualifications & Membership Framework * Certificates * Advanced Certificates * Diplomas * Knowledge Hub * Best Practice & Guidelines * CPD Resources * Jurisdictional Reports * STEP Journal * Events * Members * Your Membership * CPD Policy * Branches/Chapters * Member Directory * Careers & Employers © 2023 STEP (The Society of Trust and Estate Practitioners) is a company limited by guarantee incorporated in England and Wales. Registered number: 2632423. Registered Office: Artillery House, 11-19 Artillery Row, London SW1P 1RT, United Kingdom. All rights reserved. Privacy notice | Disclaimer | Terms of use WE USE COOKIES ON STEP WEBSITES FOR THE BEST USER EXPERIENCE, WE USE COOKIES ON THIS SITE. FOR MORE INFORMATION ON OUR COOKIE POLICY, PLEASE CLICK ON OUR UPDATED PRIVACY NOTICE OK