My Basket0

Unit ER1

Publication date:

01 March 2012

Last updated:

15 March 2024

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 2023/2024 will be examined from 1 September 2023 until 31 August 2024.


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.

Financial Ombudsman Service Award Limit Change

Changes to the Financial Ombudsman Service (FOS) award limits come into effect on 1 April 2023.  Examinations will be reflective of these changes from 1 July 2023.

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.