Spouses and civil partners: the differences for probate and IHT

A spouse is one half of a married couple. Currently, marriage is only an option for different-sex couples. Same-sex couples wishing to tie the knot must settle for a civil partnership.

No legal difference

Though the terms are different, the legal effect is the same.

Key points in relation to probate and inheritance tax:

1. The old inheritance tax “spouse exemption” now applies equally to civil partners, and is now known as the “spouse and civil partner exemption”. Anything left by a deceased person to his or her surviving spouse or civil partner will be exempt from inheritance tax.
2. So long as certain conditions are met, the inheritance tax relief known as the “transferable nil-rate band” is available where the deceased survived a spouse or civil partner.
3. Under the laws of intestacy (if there is no will), the rights of a spouse now apply equally to spouses and civil partners. A surviving spouse or civil partner is first in line to receive all the deceased’s estate (or a proportion of it) and to administer the estate.
4. A will becomes void on the date of a marriage or civil partnership if made before, unless it was stated to be “in expectation” of that marriage or civil partnership.

Our approach to the terms

At The Law Wizard, we don't like seeing "for spouses, please read spouses and civil partners". That's why, even if it might seem a little long-winded, we'll always write "spouses and civil partners", whenever applicable.