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Unit ER1

Publication date:

01 March 2012

Last updated:

06 April 2022

Testing Position

  • Examinations are based on the published syllabus. Syllabuses are available free of charge on the CII website 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

  • 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.