Civil Partnership and Wills: Identical Rights to Married Couples
Civil partners have the same succession rights as married spouses — the same intestacy entitlement, the same IHT exemption, and the same automatic will revocation on registration. But you still need a will.
Civil Partnership vs Marriage: Succession Rights
| Rule | Married spouse | Civil partner |
|---|---|---|
| Intestacy entitlement (no children) | Full estate | Full estate — identical |
| Intestacy entitlement (with children) | Statutory legacy (£322k) + half residue | Identical |
| IHT spouse exemption | Unlimited — s18 IHTA 1984 | Identical — s18 extended by CPA 2004 |
| Transferable NRB | Yes — unused NRB transfers to survivor | Identical |
| Registration revokes existing will | Yes — s18 Wills Act 1837 | Yes — s18B Wills Act 1837 (inserted by CPA 2004) |
| Dissolution ends will gifts to ex-partner | Yes — s18A Wills Act 1837 | Yes — s18C Wills Act 1837 (inserted by CPA 2004) |
| Inheritance Act 1975 claim standard | Full spousal standard — s1(2)(a) | Identical |
Frequently Asked Questions
Do civil partners have the same succession rights as married spouses?
Yes — entirely. The Civil Partnership Act 2004 (CPA 2004) gave civil partners in England and Wales exactly the same succession rights as married spouses. The key provisions: (1) Intestacy — under the Administration of Estates Act 1925 (as amended by CPA 2004), a surviving civil partner is treated identically to a surviving spouse. If there are no children: the entire estate passes to the surviving civil partner. If there are children: the civil partner takes the statutory legacy (£322,000 from November 2023) plus half of the remainder; the children divide the other half; (2) IHT — the unlimited spouse exemption under s18 IHTA 1984 applies equally to civil partners (s18 was extended by CPA 2004 to include civil partners). Transfers between civil partners are fully exempt from IHT, both during life and on death; (3) Transferable nil-rate band — the unused NRB of a deceased civil partner can be transferred to the surviving civil partner's estate, just as for married couples.
Does forming a civil partnership revoke a previous will?
Yes. Exactly as with marriage, registering a civil partnership automatically revokes any existing will made before the civil partnership was formed. This is provided by s18B Wills Act 1837 (inserted by CPA 2004). Consequence: if you had a will before forming a civil partnership and you do not make a new will after registration, you die intestate — and your estate is distributed under the intestacy rules. Your previous will is treated as having been revoked on the date of civil partnership registration. Exception: a will made in contemplation of a specific civil partnership is not revoked by the registration of that civil partnership (s18B(3) Wills Act 1837). This requires the will to contain a specific statement that it is made in contemplation of the forthcoming civil partnership. Action: always make a new will after forming a civil partnership.
What happens to a will when a civil partnership is dissolved?
When a civil partnership is dissolved by a dissolution order (the equivalent of a divorce decree absolute): (1) Under s18C Wills Act 1837 (inserted by CPA 2004), any gift in the will to the former civil partner lapses — it takes effect as if the former civil partner had died on the date the dissolution order was made; (2) Any appointment of the former civil partner as executor lapses; (3) The will is NOT revoked — the rest of it remains valid, with the former civil partner treated as having predeceased. This mirrors s18A Wills Act 1837 for divorce exactly. Note: a judicial separation order does NOT dissolve the civil partnership and does NOT trigger these provisions. Only the final dissolution order does. As with separation in marriage: if civil partners are separated but not yet formally dissolved, a surviving civil partner retains full intestacy and will rights.
Can same-sex couples choose between civil partnership and marriage for inheritance purposes?
Yes. Following the Marriage (Same Sex Couples) Act 2013, same-sex couples in England and Wales can choose to marry or to form a civil partnership. Both routes confer identical succession rights: unlimited IHT spouse exemption, intestacy rights, will revocation on registration, and s18C will protection on dissolution. There is no succession-law difference between marriage and civil partnership for inheritance purposes — the choice is a personal one. Pre-existing civil partnerships can be converted to marriage under the Marriage (Same Sex Couples) Act 2013 conversion provisions. Neither route is 'better' than the other for succession planning — both provide full protection.
What should civil partners include in their wills?
Civil partners should treat their will needs identically to married couples: (1) Primary gifts to each other — typically the entire estate or the residue, taking advantage of the IHT spouse exemption; (2) Substitutional gifts — what if both partners die together or the survivor predeceases? Provide for children, siblings, or other beneficiaries; (3) Executor appointment — name each other as first executor, with a substitute; (4) Guardianship — if the civil partners have children (whether biological, adopted, or under a parental order), appoint a guardian in the will; (5) Trusts for children — if children are minors, the surviving civil partner's will should include a trust holding the estate for the children until a suitable age; (6) Specific bequests — personal possessions, property, or sums to named individuals; (7) IHT planning — depending on the size of the estate, consider NRB trust provisions or charitable gifts to reduce IHT on the second death.
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