Search results for "R04"
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Learning About Collective Money Purchase Schemes
Collective money purchase schemes are a newly introduced option in addition to defined contribution and defined benefit schemes. These are most likely to be tested in specialist pension papers such as R04 and JO5, but could also come up in more general financial product exams such as LP2 or pension transfer exams like AF7. -
Understanding the Annual Allowance
This is likely to be of relevance to anyone studying for one of the CII's general pensions exams such as R04 or J05. -
How CII Exams are Tested
Candidates planning out their exams for the CII qualifications are faced with a bewildering choice. There are many different levels of exams, worth different amounts of credits, which are being tested in different ways. This article looks at the Diploma and the Advanced Diploma units and how they are tested. -
Brand Bitesize: Phased Annuity Purchase
Are you in the later stage of your revision for the CII AF7, AF5, J05, or R04 exam? This month, our ‘Bitesize’ video is all about phasing retirement and creating an income through phased annuity purchasing. -
Current CII Exams Pass Rates – as at July 2022
The CII has now released their pass rates for 2021. Here, we discuss the pass rates and what we can learn from them. -
The Features and Benefits of a Family Income Benefit Policy
Family income benefit is most likely to be tested in the CII R05 exam. You might also find that it could come up in CF1, R01, R06, R04, or AF5. -
Brand Bitesize: Tapered Annual Allowance
Are you a visual learner who is studying toward the CII's AF1, AF5, AF7, J05, R04 or R06 exams? This month our ‘bitesize’ video is all about the tapering of the annual allowance for high earners. This is great for quick revision! -
How to Calculate and Claim Higher Rate Tax Relief
As pensions now have greater flexibility and are attractive from a tax perspective, larger pension contributions are commonplace for higher rate or additional rate taxpayers. In this article, we will focus on how higher rate tax relief is calculated and how it is claimed. This should be of interest to anyone studying towards the R04 or other CII pension-related exams. -
Tax Relief on a Large Employer Pension Contribution
The rules around corporation tax relief on a single large employer pension contribution are not easy, so this article looks at one of the examples from our R04 calculation workbook to shed some light on this subject.