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Integrating Will Planning into Holistic Financial Advice: Best Practice Framework

· 19 min

Executive Summary

Three concurrent inheritance tax reforms -- the residence-based IHT regime enacted from 6 April 2025, the inclusion of unused pension funds within IHT from 6 April 2027, and the nil-rate band freeze through 2030-31 -- fundamentally alter the relationship between financial planning and testamentary arrangements. Financial advisers operating under COBS 9 suitability obligations and the FCA's Consumer Duty face a structural requirement to ensure that investment, pension, and retirement strategies are coordinated with clients' wills and nominations. This article presents a five-component best practice framework enabling IFAs and financial planners to embed will planning within holistic advice processes without crossing the FCA's regulatory perimeter. The framework addresses fact-find enhancement, review triggers, referral infrastructure, pension-will coordination, and ongoing review integration, supported by professional development pathways through the CII and STEP.

1. The Case for Integration: Why Will Planning Is Now Suitability-Critical

1.1 The Traditional Model and Its Deficiencies

Will planning has historically occupied an ambiguous position within financial advice. Many advisory practices treat testamentary arrangements as a peripheral referral item -- mentioned during initial fact-finding, occasionally revisited at annual review, but rarely integrated into the suitability assessment that underpins investment and pension recommendations. This approach was defensible when the IHT landscape was relatively stable and pension funds sat outside the estate for inheritance tax purposes. That position is no longer tenable.

Three reform catalysts, arriving in close succession, have made will planning a material factor in the suitability of financial recommendations. Practices that continue to treat will status as an administrative footnote risk delivering outcomes that fall short of both regulatory expectations and client needs.

1.2 Reform Catalyst One: Pension-IHT Convergence from April 2027

The most transformative change is the inclusion of most unused pension funds and death benefits within the scope of IHT from 6 April 2027.1 Under the current regime, defined contribution pension funds passing via nomination on death are typically free of IHT, making pensions one of the most tax-efficient vehicles for intergenerational wealth transfer. From April 2027, personal representatives -- not pension scheme administrators -- will be liable for reporting and paying IHT on pension assets.2 The Government estimates that 10,500 estates will face a new IHT liability and 38,500 estates will pay more IHT, with an average increase of approximately 34,000 pounds.3

The practical implications for financial advice are substantial. Pension drawdown sequencing strategies -- the order in which clients decumulate from different pension wrappers, ISAs, and other investments -- must now account for the IHT treatment of remaining pension funds on death. An adviser recommending that a client preserve pension assets and draw from ISAs first (a common tax-efficient strategy under the current regime) must consider whether the resulting pension fund will create an IHT liability that the will does not accommodate. Personal representatives will have the power to direct pension scheme administrators to withhold 50 per cent of taxable benefits for up to 15 months from the date of death to cover potential IHT liability, but this mechanism presupposes that will provisions, pension nominations, and estate liquidity have been coordinated in advance.4

1.3 Reform Catalyst Two: The Residence-Based IHT Regime

From 6 April 2025, IHT is determined by long-term UK residence rather than domicile.5 An individual qualifies as a long-term UK resident if they have been resident in the UK for at least 10 out of the last 20 tax years, determined by the Statutory Residence Test. After leaving the UK, individuals remain within IHT scope for a tail period of 3 to 10 years, depending on the length of prior UK residence.6 Ten consecutive years of non-residence resets the test entirely.

For financial advisers with internationally mobile clients, this regime introduces planning complexity that directly intersects with testamentary arrangements. A client relocating abroad during the tail period remains exposed to UK IHT on worldwide assets, which may necessitate will structures addressing both UK and overseas property. The interaction between residence status, tail provisions, and will jurisdiction requires coordinated planning that neither the financial adviser nor the solicitor can deliver in isolation.

1.4 Reform Catalyst Three: The Frozen Threshold Effect

The IHT nil-rate band has been frozen at 325,000 pounds since 2009, and the residence nil-rate band at 175,000 pounds since 2020.7 Both are now frozen through 2030-31 following successive Finance Act extensions. The taper threshold remains at 2 million pounds. In real terms, fiscal drag is drawing an increasing number of estates into IHT liability -- a trend compounded by the pension inclusion from April 2027, which will push the taxable value of many estates above the effective threshold.

Qualifying estates can currently pass up to 500,000 pounds per person (or up to 1 million pounds for a surviving spouse or civil partner) without IHT liability, but only where the RNRB conditions are met. These conditions include leaving the main residence to direct descendants, a requirement that depends entirely on the construction of the will. Financial recommendations concerning property ownership, downsizing, and asset allocation are therefore inseparable from the testamentary provisions that determine RNRB eligibility.

1.5 The Regulatory Case: COBS 9 and Consumer Duty

The FCA's suitability framework under COBS 9 requires firms providing personal recommendations to obtain "necessary information" from the client, encompassing financial situation, risk profile, capacity for loss, and knowledge and experience.8 The FCA has stated that "the foundation of suitable advice is getting to know your client and understanding their circumstances and motivations."9 Given that testamentary arrangements now directly affect the tax efficiency of pension and investment recommendations, the scope of "necessary information" must logically extend to the client's will status and its alignment with the financial plan.

The Consumer Duty under PRIN 2A, effective since 31 July 2023, reinforces this position by requiring firms to deliver good outcomes for retail customers across products and services, price and value, consumer understanding, and consumer support.10 The FCA's ongoing advice review found that suitability reviews were delivered in approximately 83 per cent of cases, with poor practices including contracts without clear service descriptions and inadequate record-keeping.11 Where annual reviews fail to address the interaction between financial plans and testamentary arrangements -- particularly in the context of the reforms outlined above -- firms may struggle to demonstrate that they are delivering good outcomes.

The FCA's own KYC guidance explicitly identifies inheritance tax as an area that advisers should consider when gathering client information and assessing needs.12 While this guidance predates the Consumer Duty, the Duty reinforces and extends the obligation. Advisers who recommend pension drawdown strategies, investment portfolios, or insurance arrangements without ascertaining whether the client's will accommodates the IHT consequences of those strategies are, in effect, providing recommendations on incomplete information.

2. The FCA Perimeter: What Advisers Can and Cannot Do

2.1 The Regulatory Boundary

Will writing and estate planning advice are unregulated activities that fall outside the FCA's regulatory perimeter.13 Firms do not require FCA authorisation to discuss wills, probate, or estate planning in general terms. However, a critical distinction applies: where estate planning activities involve recommending specific financial products -- investments, pensions, life insurance -- those recommendations constitute regulated advice requiring FCA authorisation.

The FCA's Perimeter Report and PERG 8.26.5 provide further nuance. Generic advice is generally not a regulated activity, but if it is given in the course of, or in preparation for, a regulated activity, it can form part of that regulated activity.14 For financial advisers, this means that discussing will planning in the context of regulated investment or pension advice does not take the adviser outside the FCA perimeter -- rather, it forms part of the holistic suitability assessment. The risk lies not in discussing will planning, but in crossing into legal advice on will construction, testamentary capacity, or the drafting of specific provisions.

2.2 The Identify-Coordinate-Monitor Model

The appropriate framework for financial advisers is one of identification, coordination, and monitoring -- not drafting or legal advice. In practice, this means:

Identify. The adviser identifies that the client's testamentary arrangements are absent, outdated, or misaligned with the financial plan. This is a suitability function, not a legal function. Noting that a client's pension nominations direct funds to adult children while the will leaves the residuary estate to a spouse is a factual observation about misalignment, not legal advice.

Coordinate. The adviser facilitates coordination between the client's financial plan and their legal arrangements by referring the client to a qualified solicitor or STEP member and, with appropriate consent, sharing relevant financial planning context with the legal professional. The adviser does not prescribe what the will should contain.

Monitor. The adviser includes will planning status as a standing item in periodic suitability reviews, checking whether previously identified referrals have been actioned and whether changes in the financial plan (pension crystallisation, property transactions, changes in family circumstances) create new will planning considerations.

This model enables advisers to discharge their suitability obligations without crossing the regulatory perimeter into unregulated legal services. The risk of inaction -- failing to identify obvious misalignment between financial plans and testamentary arrangements -- is arguably greater than the risk of measured engagement within these boundaries.

3. A Practical Integration Framework

3.1 Component One: Fact-Find Enhancement

The foundation of will planning integration is the client fact-find. Standard fact-find templates capture income, expenditure, assets, liabilities, and objectives but frequently omit testamentary detail beyond a binary "Do you have a will?" question. A suitability-compliant fact-find in the post-reform environment should capture the following:

  • Date of last will execution or review
  • Identity of appointed executors and any professional executor arrangements
  • Whether the will includes trust structures (life interest, discretionary, or bereaved minor trusts) and, if so, whether the financial adviser has visibility of the trust terms relevant to IHT planning
  • Pension death benefit nominations (expression of wishes or binding nominations) and whether these are aligned with will provisions
  • Lasting Power of Attorney status (property and financial affairs; health and welfare)
  • Whether the client has assets in multiple jurisdictions requiring separate testamentary instruments
  • Whether the client's family structure engages intestacy risks (cohabiting partners, blended families, estranged relatives)

This information gathering constitutes suitability assessment, not legal advice. The adviser is establishing the factual context necessary to make suitable financial recommendations -- precisely what COBS 9 requires.15

3.2 Component Two: Review Triggers

Will planning should not be addressed only at initial fact-finding. Certain life events and financial changes should trigger a will planning review within the advisory relationship. These include:

  • Change in marital or civil partnership status (marriage, divorce, dissolution)
  • Birth or adoption of children or grandchildren
  • Significant property transactions (purchase, sale, or transfer of the main residence)
  • Pension crystallisation events (accessing benefits, transferring pensions, commencing drawdown)
  • International relocation -- particularly relevant under the residence-based IHT regime, where the interaction between the 10/20-year test, the tail provisions, and testamentary jurisdiction requires coordinated review16
  • Significant change in estate value (inheritance received, business sale, investment growth pushing the estate above the NRB or taper threshold)
  • Death or incapacity of a named executor or trustee
  • Changes to pension death benefit nominations

These triggers should be documented within the firm's advice process and flagged during periodic reviews. Where a trigger event has occurred, the adviser should record whether a will planning referral was made and, if not, the rationale for deferral.

3.3 Component Three: Referral Infrastructure

Effective will planning integration requires a structured referral process. Advisers should establish a panel of solicitors or specialist will writers assessed against defined quality criteria:

  • STEP membership or TEP designation, indicating specialist trust and estate planning competence. The STEP Will Code establishes quality standards for will preparation in England and Wales and provides a useful benchmark for panel selection.17
  • Solicitors regulated by the SRA, ensuring professional indemnity insurance and complaints handling through the Legal Ombudsman
  • Experience with financial adviser-referred clients and willingness to engage in two-way communication (with client consent) regarding the financial planning context
  • Capacity to handle specialist requirements: cross-border estates, trust drafting, business property relief planning, agricultural property relief

Communication protocols should be formalised. With the client's written consent, the adviser should provide the solicitor with a summary of the relevant financial planning context -- pension values, nomination structures, IHT projections, and RNRB eligibility considerations -- enabling the solicitor to draft provisions that are consistent with the financial strategy. Reciprocally, the solicitor should confirm to the adviser (again with consent) that the will has been executed and flag any provisions that may affect the financial plan.

3.4 Component Four: Pension-Will Coordination

Under the April 2027 regime, pension-will coordination becomes a specific, technical requirement rather than a general aspiration. The key areas of alignment include:

Nomination and will consistency. Where a client's expression of wishes directs pension death benefits to one set of beneficiaries and the will directs the residuary estate to another, the IHT consequences may differ materially from those anticipated. Under the current regime, pension nominations operate largely independently of the will. From April 2027, with pension funds forming part of the taxable estate, the interaction between nominations and will provisions determines the allocation of the spousal exemption, NRB, and RNRB.18

Estate liquidity. Personal representatives will be liable for IHT on pension funds but may face liquidity constraints where the non-pension estate is insufficient to meet the liability. The 50 per cent withholding mechanism provides a partial solution, but advisers should consider whether the overall estate structure -- across pension, non-pension, and will provisions -- provides adequate liquidity for IHT settlement.19

Drawdown sequencing. The interaction between drawdown strategy and testamentary planning requires the adviser to consider the IHT implications of preserving pension funds. Where an adviser recommends retaining pension assets and drawing from other sources, the adviser should document consideration of the IHT position and confirm that the will accommodates the resulting estate structure.

3.5 Component Five: Ongoing Review Integration

Will planning status should be incorporated into the periodic suitability review as a standard agenda item. The review should document:

  • Whether the client's will remains current and aligned with the financial plan
  • Whether any trigger events have occurred since the last review
  • Whether previously recommended referrals have been actioned
  • Whether pension nominations remain consistent with will provisions and the overall IHT strategy

This documentation supports Consumer Duty compliance by evidencing that the firm has considered the client's full financial picture and taken reasonable steps to ensure that financial recommendations are consistent with testamentary arrangements.20 The FCA's emphasis on outcomes monitoring under PRIN 2A makes this documentation particularly valuable in demonstrating that the firm has acted to deliver good outcomes.

Budget measures affecting pensions and IHT are driving a broader shift from individual optimisation towards family-wide advice models, in which advisers consider children's tax brackets, inheritance timing, and family-wide wealth flows.21 Will planning integration is a natural component of this evolution, positioning the advisory practice to deliver genuinely holistic outcomes across generations.

4. Competency and Professional Development

4.1 Qualification Pathways

Financial advisers seeking to strengthen their estate planning competence have several structured pathways. The CII's AF1 (Personal Tax and Trust Planning) unit, part of the Level 6 Advanced Diploma in Financial Planning, covers estate planning topics including the use of wills, administration of estates, intestacy, and substituted decision-making.22 This qualification represents the pathway to Chartered Financial Planner status and provides the technical foundation for understanding how testamentary arrangements interact with financial recommendations.

The STEP Certificate for Financial Services (Trusts and Estate Planning) offers an alternative or complementary pathway aimed specifically at investment advisers and financial planners. The programme develops awareness of the legal, tax, and investment issues that overlap with estate planning, supporting a more integrated approach to client work.23 The TEP designation is internationally recognised, with over 22,000 STEP members globally, and signals specialist competence to both clients and referral partners.

4.2 Professional Standards Alignment

The CII Professional Map, published in the 2025 qualifications brochure, sets out the behaviours and technical expertise required to drive good customer outcomes, aligned with the FCA's Consumer Duty.24 The framework covers integrity, impartiality, independence, principled behaviour, and organisational standards -- all of which are engaged when an adviser integrates will planning into the advice process. Estate planning competence is not an optional specialism; it is increasingly a component of the baseline professional standard expected of advisers delivering holistic financial plans.

The FCA's professional standards require advisers to hold appropriate qualifications and maintain competence.25 While estate planning knowledge is not mandated at Diploma level, the reforms outlined in this article make it a practical necessity for advisers operating in the retirement planning, wealth management, and intergenerational planning spaces. Firms should consider whether their CPD frameworks allocate sufficient time to estate planning topics, including the residence-based IHT regime, pension-IHT inclusion, and the interaction between financial and testamentary planning.

CISI Accredited Financial Planning Firm status, held by more than 50 UK firms, demonstrates commitment to comprehensive, holistic financial planning and high ethical standards.26 Accredited firms are well positioned to embed will planning integration as a standard component of their advisory methodology.

5. Integration in Practice: Planning Scenarios

5.1 Pension Drawdown and Will Misalignment

A client aged 68 holds a defined contribution pension valued at 650,000 pounds, with an expression of wishes directing death benefits to two adult children. The will leaves the residuary estate (a property valued at 550,000 pounds and investments of 200,000 pounds) to the surviving spouse. Under the current regime, the pension passes outside the estate via nomination, and the will provisions deliver the residuary estate to the spouse under the spousal exemption with no IHT liability.

From April 2027, the pension forms part of the taxable estate. The combined estate value of 1.4 million pounds exceeds the available NRB and RNRB (assuming a married couple with a qualifying residence). The pension nomination directs funds to the children, potentially attracting IHT at 40 per cent on the amount exceeding available reliefs, while the spousal exemption applies only to assets passing to the spouse under the will. The adviser's role is to identify this misalignment, quantify the potential IHT exposure, and refer the client to a solicitor to consider whether the will and nominations should be restructured -- not to prescribe the solution.

5.2 International Relocation Under the Residence-Based Regime

A client with 12 years of continuous UK residence plans to relocate to Portugal. Under the residence-based IHT regime, 12 years of residence generates a 5-year tail period during which the client remains within UK IHT scope on worldwide assets.27 The client's financial plan includes retaining a UK investment portfolio and pension, with the expectation that relocation will remove exposure to UK IHT.

The adviser should identify that the tail provisions create continued IHT exposure and that the client's existing UK will may not address the interaction between UK and Portuguese succession law. A referral to a solicitor with cross-border estate planning expertise is warranted, alongside a review of the financial plan to ensure that asset allocation and pension strategy account for the continued IHT exposure during the tail period.

5.3 Cohabiting Couple Without Wills

An adviser conducting a retirement planning review for a cohabiting couple discovers that neither partner has executed a will. Under the intestacy rules of England and Wales, unmarried partners have no automatic inheritance rights. The surviving partner would have no entitlement to the deceased's pension under the non-pension estate intestacy provisions, and while pension scheme trustees retain discretion over death benefit payments, the absence of a will creates uncertainty and potential hardship.

The adviser should flag the intestacy risk as a suitability concern. Any retirement planning recommendation -- including pension drawdown strategy, investment allocation, and insurance arrangements -- is materially affected by the absence of testamentary provision for the surviving partner. The adviser documents the discussion, recommends will creation through a solicitor referral, and notes the outcome at the next periodic review.

Conclusion

The convergence of the residence-based IHT regime, pension-IHT inclusion from April 2027, and the frozen threshold effect has elevated will planning from a peripheral referral item to a suitability-critical component of financial advice. COBS 9 and the Consumer Duty together establish a regulatory framework in which advisers who recommend pension, investment, and retirement strategies without ascertaining the client's testamentary position are providing recommendations on incomplete information.

The five-component framework presented -- fact-find enhancement, review triggers, referral infrastructure, pension-will coordination, and ongoing review integration -- enables advisory practices to embed will planning systematically without crossing the FCA perimeter into legal advice. The adviser's role is to identify, coordinate, and monitor, not to draft or advise on will content.

Practices that build this capability ahead of the April 2027 pension-IHT implementation will be best positioned to deliver genuinely holistic advice, demonstrate Consumer Duty compliance, and differentiate their proposition in a competitive market. Investment in estate planning competence -- through the CII AF1, STEP Certificate, or equivalent pathways -- strengthens both individual capability and firm-wide service quality.

CPD Declaration

Estimated Reading Time: 20 minutes Technical Level: Advanced Practice Areas: Estate Planning, Pension Planning, Suitability and Conduct of Business, IHT Planning

Learning Objectives

Upon completing this article, practitioners will be able to:

  1. Identify the three IHT reform catalysts that make will planning a suitability-critical factor within financial advice under COBS 9 and the Consumer Duty
  2. Distinguish between will planning activities that financial advisers may undertake (identify, coordinate, monitor) and those that fall outside the FCA regulatory perimeter
  3. Apply a five-component integration framework to embed will planning within the holistic financial advice process
  4. Evaluate pension-will coordination requirements under the April 2027 pension death benefit IHT inclusion rules, including nomination alignment and estate liquidity considerations

FCA Competency Mapping

  • COBS 9.2: Suitability -- obtaining necessary client information for personal recommendations
  • PRIN 2A: Consumer Duty -- delivering good outcomes across the four retail customer outcomes
  • TC 2.1: Professional standards and maintaining competence in estate planning

Reflective Questions

  1. How would the fact-find process within the practice need to be adapted to incorporate will planning status as a standard suitability factor?
  2. What due diligence criteria should be applied when building a solicitor referral panel for will planning referrals, and how might STEP membership or the STEP Will Code inform panel selection?
  3. How might the residence-based IHT regime and its tail provisions affect will planning conversations with internationally mobile clients in the practice?

Professional Disclaimer

The information presented reflects the regulatory and legislative position as of 4 February 2026. Regulations, tax rules, and professional guidance are subject to change. Readers should independently verify all information before acting and seek advice from appropriately qualified solicitors, financial advisors, or other professionals for their specific circumstances.

Neither WUHLD nor the author accepts liability for any actions taken or decisions made based on the content of this article. Professional readers are reminded of their own regulatory obligations and duty of care to their clients.

Footnotes

Footnotes

  1. HMRC, Inheritance Tax: Unused Pension Funds and Death Benefits (October 2024, updated July 2025). https://www.gov.uk/government/publications/inheritance-tax-unused-pension-funds-and-death-benefits/inheritance-tax-unused-pension-funds-and-death-benefits ↩

  2. HM Government, Inheritance Tax on Pensions -- Liability, Reporting and Payment: Summary of Responses (July 2025). https://www.gov.uk/government/consultations/inheritance-tax-on-pensions-liability-reporting-and-payment/outcome/inheritance-tax-on-pensions-liability-reporting-and-payment-summary-of-responses ↩

  3. HMRC, Inheritance Tax: Unused Pension Funds and Death Benefits -- Tax Information and Impact Note (October 2024, updated July 2025). https://www.gov.uk/government/publications/inheritance-tax-unused-pension-funds-and-death-benefits/inheritance-tax-unused-pension-funds-and-death-benefits (Impact assessment data is contained within this page.) ↩

  4. HM Government, Technical Consultation: Inheritance Tax on Pensions -- Liability, Reporting and Payment (January 2025, response July 2025). https://www.gov.uk/government/consultations/inheritance-tax-on-pensions-liability-reporting-and-payment ↩

  5. HMRC, Inheritance Tax Manual -- Chapter 47: Long-term UK Residence (April 2025). https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47001 ↩

  6. HMRC, IHTM47020 -- Long-term UK Residence: The 10/20-year Test and Tail Provisions (April 2025). https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47020 ↩

  7. HM Government, Inheritance Tax Thresholds (updated November 2025). https://www.gov.uk/government/publications/inheritance-tax-thresholds/inheritance-tax-thresholds ↩

  8. FCA Handbook, COBS 9.2 -- Assessing Suitability (current). https://handbook.fca.org.uk/handbook/COBS/9/2.html ↩

  9. FCA, Improving the Suitability of Financial Advice -- Speech (2023). https://www.fca.org.uk/news/speeches/improving-suitability-financial-advice ↩

  10. FCA, Consumer Duty (effective 31 July 2023). https://www.fca.org.uk/firms/consumer-duty ↩

  11. FCA, Multi-firm Review: Ongoing Financial Advice Services (October 2024). https://www.fca.org.uk/publications/multi-firm-reviews/ongoing-financial-advice-services ↩

  12. FCA, Knowing Your Customer and Assessing Their Needs -- FS021. https://www.fca.org.uk/publication/other/fs021-knowing-your-customer-and-assessing-their-needs.pdf ↩

  13. FCA, Perimeter Report 2018/19 (June 2019). https://www.fca.org.uk/publication/annual-reports/perimeter-report-2018-19.pdf ↩

  14. FCA Handbook, PERG 8.26.5 -- Generic Advice in the Context of Regulated Activity (current). https://www.handbook.fca.org.uk/handbook/PERG/8/26.html ↩

  15. FCA Handbook, COBS 9.2 -- Assessing Suitability (current). https://handbook.fca.org.uk/handbook/COBS/9/2.html ↩

  16. HMRC, Guidance: Inheritance Tax if You Are a Long-term UK Resident (April 2025). https://www.gov.uk/guidance/inheritance-tax-if-youre-a-long-term-uk-resident ↩

  17. STEP, Code for Will Preparation in England and Wales (current). https://www.step.org/public/step-will-code ↩

  18. HMRC, Inheritance Tax: Unused Pension Funds and Death Benefits (October 2024, updated July 2025). https://www.gov.uk/government/publications/inheritance-tax-unused-pension-funds-and-death-benefits/inheritance-tax-unused-pension-funds-and-death-benefits ↩

  19. HM Government, Technical Consultation: Inheritance Tax on Pensions -- Liability, Reporting and Payment (January 2025, response July 2025). https://www.gov.uk/government/consultations/inheritance-tax-on-pensions-liability-reporting-and-payment ↩

  20. FCA, Consumer Duty -- Focus Areas (2025). https://www.fca.org.uk/publications/corporate-documents/consumer-duty-focus-areas ↩

  21. IFA Magazine, Advice Frameworks in 2026 (2026). https://ifamagazine.com/advice-frameworks-in-2026-fe-fundinfos-gallagher-explains-why-service-models-targeted-support-and-family-wide-planning-are-converging/ ↩

  22. CII, AF1 Personal Tax and Trust Planning -- Advanced Diploma in Financial Planning (current). https://www.cii.co.uk/learning/qualifications/advanced-diploma-in-financial-planning-qualification/unit-personal-tax-and-trust-planning-af1/ ↩

  23. STEP, Certificate for Financial Services -- Trusts and Estate Planning (current). https://www.step.org/certificates/step-certificate-financial-services-trusts-and-estate-planning ↩

  24. CII, Setting Standards: CII Publishes 2025 Qualifications Brochure (October 2024). https://www.cii.co.uk/news-insight/news/articles/setting-standards-cii-publishes-2025-qualifications-brochure/110731 ↩

  25. FCA, Professional Standards for Advisers (current). https://www.fca.org.uk/firms/professional-standards-advisers ↩

  26. CISI, Accredited Financial Planning Firms (current). https://www.cisi.org/cisiweb2/cisi-website/accredited-firms ↩

  27. HMRC, IHTM47020 -- Long-term UK Residence: Tail Provisions (April 2025). https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47020 ↩

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