Unit GR1

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 GR1 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 2022/2023 will be examined from 1 September 2022 until 31 August 2023.

Brexit

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.

National Insurance

The changes to National Insurance, as announced in the mini-budget of 23 September 2022, will be reflected in examinations from 23 December 2022.

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.