Civil Partnership Act

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What is Civil Partnership?

As from 5th December 2005, same sex couples across the UK can have their relationships legally recognised. Any couple registered in a civil partnership will have the same rights as a married couple in areas like tax, social security, inheritance tax and workplace benefits.

Who can register?

Two people who are of the same sex, 16 or over (with consent if under 18), not already married or in a civil partnership, not closely related (eg. parent, sister, niece, uncle).

Tax Implications

The couple will be treated as a married couple, therefore Inheritance Tax Spouse Exemption and Capital Gains Tax Exemptions apply. As well as the Married Couple's Allowance and Transfer of a blind persons allowance.

So what will this mean?

Basically once you have entered into a Civil Partnership it is very important that you have an up to date Will, Pension nomination forms are updated and inheritance tax planning advice is sought.

Please contact us to discuss the taxation and financial implications in more detail if you have just entered into a Civil Partnership or you are thinking about doing so.