Legal consequences of marriage and civil partnership in England and Wales

This is a list of legal consequences of forming a marriage or civil partnership in England and Wales.

• For the purposes of capital gains tax, a married couple/civil partners can claim private residence relief for only one dwelling, even if they live apart.
• Married/Civil partners can possess joint property without needing to agree a contract.
• In case of accident or illness of one spouse, the other is considered as next of kin.
• A spouse of a British citizen is entitled to a residence permit.
• A spouse may not be compelled by a criminal court to disclose private communications with their spouse.
• When a married couple/civil partners separate, the courts have wide powers to divide their property and may set aside prenuptial agreements.
• Wills are revoked on marriage or formation of a civil partnership (unless made in contemplation of marriage/formation of a civil partnership) . Similarly, a divorced former spouse cannot benefit from a will made before divorce/dissolution.
• No inheritance tax is payable on an estate inherited by a surviving spouse/civil partner, if they are UK domiciled.
• The surviving spouse inherits part or all of the estate of a spouse who dies intestate. The exact rules for intestacy are different in the countries of the UK. In England and Wales, if there are children, the survivor inherits the first £125,000 plus personal possessions plus a life interest in half the remainder; if there are no children but the deceased has surviving parents or siblings, the surviving spouse inherits the first £200,000 plus personal possessions plus half the remainder; otherwise the survivor inherits the whole estate.
• The surviving spouse is paid a proportion of their deceased spouse's pension.