Civil Partnerships

updated: January 21, 2010

The Civil Partnership Act 2004 allows a same sex couple to gain legal recognition for their relationship by creating a civil partnership. Civil partnerships are therefore now a feature of financial planning within the UK.

The first registrations of civil partners took place between 19th and 21st December 2005 depending on which part of the UK the couple lived. The most famous of the first civil partnership registrations was between Sir Elton John and David Furnish.

The government estimates that between 11,000 and 22,000 people will be in a civil partnership by 2010. A registered civil partnership is designed to be very much equivalent to a marriage for same sex couples. It carries both rights and responsibilities. In broad terms, registered civil partnerships will be treated for legal and tax purposes as a traditional marriage. The Finance Act 2005 enables the necessary taxation legislation changes to be made.

It is important to note that a civil partnership must be registered in order to fall within the new rules. A heterosexual couple living together in a so-called ‘common-law’ relationship do not benefit from the protections afforded to a married couple. In the same way, a same sex couple will be treated no differently under the new law unless their relationship is registered.

To obtain further information please click here for our pdf Guide to Civil Partnerships.