Unit ER1

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

• The tax year 2024/2025 will be examined from 1 September 2024 until 31 August 2025.

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.

Stamp Duty Land Tax

Changes to the Stamp Duty Land Tax due on the purchase of second homes, buy-to-let residential properties, and companies purchasing residential property came into effect on 31 October 2024.  Examinations will be reflective of these changes from 30 January 2025.

Changes to the residential Stamp Duty Land Tax rates come into effect on 1 April 2025. Examinations will be reflective of these changes from 1 April 2025.