CII J02 Trusts Exam Prep & Written-Answer Revision
Build the legal, taxation and planning knowledge needed for the two-hour CII J02 written short-answer examination.
Built around the current published CII syllabus and official assessment requirements. Exams Academy is an independent education provider and is not affiliated with the CII.
Listen to course modules on the go. Perfect for studying while driving or commuting.
* This is a chapter sample. All audio is available in the full version.
Prepare for J02 as a written examination
J02 requires candidates to retrieve and apply trust law, administration and taxation knowledge without relying on answer options. Effective preparation therefore needs more than recognising a correct statement.
The platform gives you a structured route through all eight study chapters. Use the detailed notes to build understanding, reinforce key distinctions with flashcards and quick-reference tools, then use question drills and planning scenarios to practise retrieving the points a written response needs.
Focus on the areas that connect across questions
J02 brings together trust creation, trustee powers, powers of attorney, wills, bankruptcy and the income tax, capital gains tax and inheritance tax treatment of trusts. The AI tutor helps you trace those connections and clarify material inside the course.
The official assessment is a two-hour written short-answer examination with a standard pass mark of 55%. J02 is a Level 4 unit worth 20 CII credits and carries 100 recommended study hours.
Exam Format & Details
| Assessment | Written short-answer questions |
| Duration | 120 Minutes |
| Standard Pass Mark | 55% |
| Level | CII Level 4 |
| Recommended Study Time | 100 hours |
| CII Credits | 20 |
| 2025 Published Pass Rate | 56.12% |
What This CII Revision Course Includes
| Feature | Exams Academy | Other Revision Options |
|---|---|---|
| Access Period | Lifetime Access | Varies by provider |
| Practice Exams | Unlimited Retakes | Varies by package |
| Study Support | Instant 24/7 AI Tutor | Scheduled or limited support |
| Cost | $189 (One-Time) | Varies by package |
Key Benefits
Written-Answer Focus
Study in a way that supports recall and structured application rather than MCQ recognition alone.
- ✓ Planning prompts for short-answer responses.
- ✓ Scenario practice across legal and taxation topics.
- ✓ Revision built around the official written assessment.
Eight Detailed Study Chapters
Move through the J02 material in the same logical sequence as the study text.
- ✓ Trust creation, types and administration.
- ✓ Powers of attorney, wills and bankruptcy.
- ✓ Trust taxation and planning applications.
Active-Recall Question Bank
Use 185 practice questions to expose gaps before attempting written responses.
- ✓ Immediate explanations after each response.
- ✓ Coverage across the eight study chapters.
- ✓ Unlimited practice and progress tracking.
Rapid-Recall Flashcards
Rehearse trust classifications, legal powers and taxation distinctions in short sessions.
- ✓ 80 digital cards organised by chapter.
- ✓ Mobile-friendly active recall.
- ✓ Mastery tracking for repeated revision.
Trusts Quick Reference
Search important definitions, legal distinctions and calculation frameworks from one place.
- ✓ Useful for final-stage consolidation.
- ✓ Connects related income tax, CGT and IHT concepts.
- ✓ Supports faster review of weaker areas.
J02 AI Tutor
Ask for clarification and step-by-step explanations inside the learning platform.
- ✓ Grounded in the course study layers.
- ✓ Available throughout your revision.
- ✓ Useful for comparing similar trust rules and treatments.
Syllabus
Module 1: Introduction to Trusts
The structure, parties, purposes and principal types of trust used in the UK.
- • Settlors, trustees, beneficiaries and trust property.
- • Express, implied, resulting and constructive trusts.
- • Bare, interest in possession and discretionary trusts.
- • The legal and beneficial ownership distinction.
Module 2: Trust Creation and Rules
How trusts are validly created, varied and brought to an end.
- • The three certainties and constitution of a trust.
- • Inter vivos and testamentary trusts.
- • Beneficiary rights and the rule in Saunders v Vautier.
- • Variation, perpetuity and accumulation considerations.
Module 3: Investment and Administration of Trusts
Trustee appointment, duties, investment powers and the practical administration of trust assets.
- • Appointment, retirement and removal of trustees.
- • Statutory duty of care and fiduciary responsibilities.
- • Investment powers, suitability and diversification.
- • Delegation, maintenance, advancement and trustee liability.
Module 4: Powers of Attorney
Substituted decision-making and the authority available when another person manages an individual's affairs.
- • General, enduring and lasting powers of attorney.
- • Property and financial affairs versus health and welfare.
- • Registration and the role of the Office of the Public Guardian.
- • Mental capacity and Court of Protection appointments.
Module 5: Wills and Intestacy
The requirements for a valid will and the consequences of dying without one.
- • Execution, revocation and alteration of wills.
- • Executors, administrators and estate administration.
- • Intestacy rules and statutory trusts.
- • Deeds of variation and family provision claims.
Module 6: Bankruptcy
Personal insolvency, the trustee in bankruptcy and the interaction between bankruptcy and trusts.
- • Bankruptcy orders and the bankruptcy estate.
- • The official receiver and trustee in bankruptcy.
- • Transactions at an undervalue and preferences.
- • Bankruptcy involving settlors, trustees and beneficiaries.
Module 7: Taxation of Trusts
How income tax, capital gains tax and inheritance tax liabilities can fall on settlors, trustees and beneficiaries.
- • Income tax treatment of bare, interest in possession and discretionary trusts.
- • CGT disposals, annual exemptions and hold-over relief.
- • IHT entry, periodic and exit charge frameworks.
- • Tax treatment of deceased estates and vulnerable beneficiary trusts.
Module 8: Life Policies, Pensions and Trust Planning
Using life assurance, pension death benefits and trust structures within estate and tax planning.
- • Writing life policies in trust.
- • Flexible, split and business-protection trust arrangements.
- • Pension death benefits and nomination considerations.
- • Applying trust and related tax-planning solutions.
Interactive Playground
Explore our interactive learning tools below
A trustee may be appointed by existing trustees under which section?
Who Is This For?
Frequently Asked Questions
J02 is a two-hour written examination made up of short-answer questions. The standard pass mark is 55%. The platform supports written-exam preparation through detailed notes, retrieval practice, flashcards and scenario-planning prompts.
J02 is suitable for people seeking to build their knowledge of trusts, including financial advisers, paraplanners and technical consultants. It counts toward the CII Diploma in Financial Planning, particularly for candidates who already hold relevant CII credits.
J02 covers the creation and taxation of trusts including bare trusts, interest in possession trusts, discretionary trusts, IHT entry/periodic/exit charges, income tax and CGT on trusts, trust administration, and anti-avoidance legislation.
J02 requires candidates to recall and apply legal and taxation knowledge in written short answers. The CII published a 56.12% pass rate for the unit in 2025, making structured retrieval and written-answer planning especially useful.
The course study layers were created from the J02 study material and organised around the published CII syllabus. Exams Academy is an independent education provider and is not affiliated with or endorsed by the CII.
We do not guarantee a pass. Results depend on the candidate's study and written exam performance. The platform helps candidates practise retrieval, organise the syllabus and identify knowledge gaps.
You get lifetime access from the moment of purchase. Study at your own pace with no time limits or recurring fees.
Yes — CII recommends candidates read the official workbook. Our course distils the most exam-relevant content into study notes, flashcards, cheat sheets and active-recall practice, but the workbook provides the full depth required for written answers.
Yes! Test your knowledge and see our AI tutor explanations with the free CII J02: Trusts Sample Paper. It contains 15 questions from one named topic and is not a full mock exam or overall readiness assessment.
Student Reviews
From finance professionals who prepared for and passed their CII exams.
Recent Reviews
Great for active recall
The flashcards for the Trustee Act 2000 provisions are brilliant. Helps you memorize the exact powers and duties required for the exam.
Tax implications clarified
The breakdowns of POAT, nil rate bands, and trust taxation are the best I've seen. Essential revision tool for anyone sitting the J02.
J02 trusts made simple
Trust law and IHT calculations are a nightmare, but the diagrams and flowcharts in this course made everything digestible. Passed with a 76%.
J02 trust tax help
Trust taxation is such a brain drain but the cheat sheets here are literal lifesavers. Passed my exam yesterday!! Great value if you are struggling w/ J02.
Understand will trusts now
Nil rate band trusts and POAT stuff finally makes sense now. Common planning tools are well explained for the test center. Pass mark achieved!!
Hi Takeshi, thanks for the candid review. We take this seriously and have been making updates based on feedback like yours.
Passed with 76%!
Tax planning is complex but the trust diagrams here helped a ton really. Helped me visualize where the tax hits for different set ups. Pass with 76%!
Hi Nneka, thanks for the candid review. We take this seriously and have been making updates based on feedback like yours.
Trustee Act simplified
Investment powers and the Trustee Act 2000 stuff is dry but explained very clearly here. Finally passed my J02 exam on 2nd attempt.
Trust tax help
Absoluteley saved my life with the IHT calcs for trusts. J02 is no joke but this made it manageable. Scored 76%.
Understand will trusts finally
Nil rate bands and RNRB trusts finally make sense now. This was helpful for my daily work and the exam. Passed!
Trust creation
The three certainties and trust law basics are explained so well here. Good for getting the foundation right before moving to the harder stuff.
Protectors and trustees explained
Finally get what protectors do!! Letter of wishes and trustee powers are usually so confusing but not here. It finally clicked.
Thanks for sharing your experience! We'll keep improving the platform based on feedback like yours.
J02 Trustee Act simplified
Legal topics can be dry, but the diagrams for J02 made everything so much easier to digest. Passed today with 76%. Thanks for the help!
Perfect for J02
J02 is super broad but these notes make it concise and easy to digest. Specifically the bits on tax treatments of different trusts... That always comes up in the paper.
Trust planning clicks
GAAR and POAT are actually readable here. I used to dread trust planning but it finally makes sense now. Pass marks achieved!
Ready to Pass Your Exam?
Review the CII syllabus efficiently with structured study notes, active practice, flashcards and an AI tutor available when you need it.