This Practice Note sets out the tax implications of marriage and civil partnership, including in relation to income tax, capital gains tax and inheritance tax. Specialist advice should be sought as necessary.

The tax consequences of civil partnership are identical to those of marriage.

A party is treated as married or as a civil partner for UK tax purposes, if they have been through a formal marriage or civil partnership ceremony, or, from 10 December 2014, converted their civil partnership into a marriage by formal declaration. Living together or common law arrangements do not count as a marriage/civil partnership.

The income tax and capital gains tax (CGT) legislation refers to spouses/civil partners who are 'living together'. This does not necessarily mean in the same house or even the same country: it includes all spouses/civil partners, unless they are separated under an order of a court or a formal deed of separation executed under seal (except in Scotland where the deed should be witnessed and registered), or they are in fact separated in