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The tax and legal aspects of business

J03 (20 CII credits – Diploma level)

The objective of this unit is to develop an understanding of corporate taxation and businesses.

Download J03 April 2018 exam guide (PDF)

Download J03 October 2018 exam guide (PDF)

Download the 2018/19 syllabus (PDF)


  • 2 hour exam
  • Written short answer questions
  • 55% nominal pass mark (the actual pass mark may vary from one session to another to ensure consistency in pass standards)

Recommended study hours: 100 (will vary depending on your experience and ability)

Printed and digital options

By purchasing the ‘Printed and digital’ option, you will incur an additional charge for postage and packaging:

£7 per order: UK, Channel Isles, Isle of Man, Republic of Ireland, Malta and Gibraltar.

£15 per order: All other countries.

For more information on Digital-only options, please visit: 'Digital Only' FAQ's


You can no longer enrol to receive the 2018-19 edition study text. The 2019-20 edition is due to be available: 29 July (digital) and 29 July (printed).

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Book exam without Enrolment or redeem exam voucher or book re-sit

Information Unit J03 exam

Prices displayed apply to those who wish to book an exam without an Enrolment or wish to purchase an exam re-sit. You can also book here if you have a valid exam voucher for which you will not be charged.

  • Non-members £150.00
  • Members £110.00