Unit ER1
Publication date:
01 March 2012
Last updated:
10 May 2024
Testing Position
- Examinations are based on the published syllabus. Syllabuses are available free of charge on the CII website www.cii.co.uk or on request.
- Candidates will be examined on the basis of law and practice in England unless otherwise stated.
- The ER1 examination consists of 50 multiple choice questions (MCQs) and 5 case studies, each comprising 5 MCQs. 2 hours are allowed for this examination.
- The general rule is that the new tax year and changes arising from the Finance Act will be examined from 1 September each year. Other changes, not related to the Finance Act, will not be examined earlier than 3 months after they come into effect.
- Candidates must keep up to date with legislative and industry changes that occur.
- Where a change in legislation or industry practice occurs during the tax year an announcement will be made on the CII update website.
Tax year
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The tax year 2023/2024 will be examined from 1 September 2023 until 31 August 2024.
Financial Ombudsman Service Award Limit Change
Changes to the Financial Ombudsman Service (FOS) award limits come into effect on 1 April 2024. Examinations will be reflective of these changes from 1 July 2024.
Intestacy rules
Changes to the Intestacy rules come into effect on 26 July 2023. Examinations will be reflective of these changes from 26 October 2023.