Unit 1 has 85 questions in 1 hour 40 minutes, taken online at a test centre or at home. The result is pass or fail.
Questions
85
Time
1 hour 40 minutes
Format
Online: multiple choice, item sets and gap fill
Pass mark
Set for each exam, usually 65% to 75%
The question types
Standard multiple choice: one answer from four options.
Item sets: several questions on one short scenario.
Gap fill: you type the answer into a box.
On the day
Handheld calculators are not allowed. An onscreen calculator is available for every question.
The exam runs every working day at Pearson test centres and every day online through OnVUE.
85 questions in 100 minutes is about 71 seconds a question.
Try 4 questions
Question 16.1 Income tax on earnings, savings and dividends; allowances and trusts
Mrs Patel has a salary, bank interest and dividends in the 2026/27 tax year. When her income tax is worked out, in which order are the three types of income treated as filling the tax bands?
Question 24.1 Legal persons, powers of attorney, contract and agency
Mr Clarke, aged 72, signed a lasting power of attorney for his property and financial affairs naming his niece, but it has not yet been registered. His bank asks whether the niece can now give it instructions on his account. What is the position under the Mental Capacity Act 2005?
Question 32.1 Ethical and compliance-driven behaviour
Mr Okafor met an adviser at Linton Wealth and gave details of his income and savings, but decided not to become a client. A colleague asks to add his details to a list for a partner firm's marketing. What should the adviser do?
Question 46.1 National Insurance, residence and tax compliance
Lena is an employee earning a salary of £60,000 in the 2026/27 tax year, paid evenly through the year, with standard (category A) National Insurance. Her employee Class 1 contributions for the year are closest to: