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Unit R05

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. It should be assumed that all individuals are domiciled and resident in the UK unless otherwise stated.
  • The R05 examination consists of 50 multiple choice questions (MCQs). 1 hour is 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.

Tax year

  • The tax year 2021/2022 will be examined from 1 September 2021 until 31 August 2022.


From June 2021 The Money and Pensions Service (MaPS) will be rebranded as MoneyHelper. Examinations will be reflective of this change from 1 September 2021.


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.