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Unit J05

Publication date:

01 March 2012

Last updated:

23 February 2021

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.
  • It is important that you keep yourself informed of any changes which may occur affecting the units you are studying by using material suggested in the reading lists on the syllabuses in the relevant qualification section of this website.
  • The CII will do all it can to provide students enrolled on a study programme with updated materials as soon as legislative changes become known, but it cannot guarantee this in time for any particular exam. Candidates should refer to the CII update website www.cii.co.uk/updates for the latest information on changes to law and practice and when they will be examined.
  • Candidates will be examined on the basis of law and practice in England unless otherwise stated.
  • Candidates must keep up-to-date with legislative and industry changes that occur within the tax year.
  • 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 be examined three months after they become legally effective.

Tax Year

The tax year 2020/2021 will be examined from 1 September 2020 until 31 August 2021.

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.

Stamp Duty

Please note that the tax tables and lender’s criteria provided in the examination will state the thresholds and rates for purchasers who are NOT first-time buyers.