01 March 2012
06 April 2022
- 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.
The tax year 2021/2022 will be examined from 1 September 2021 until 31 August 2022.
Any relevant changes that may affect CII syllabuses or assessments will be announced on this page as they arise along with a date from when the changes will be assessed.
The statutory legacy under the rules of intestacy has increased in respect of deaths from 6 February 2020 onwards. Examinations will be reflective of this change from 6 May 2020.