A civil partnership, just like a wedding, is a special occasion. It’s not identical to a marriage but it gives same-sex couples (in the UK) the chance to formalise their relationship in line with legal requirements. That means giving similar recognition, legal status and benefits as if you were married.

But with the benefits come the practicalities. A civil partnership brings with it the same legal concerns as getting married. You might want to consider making or reviewing your Will. You may want advice concerning tax planning or wealth management. And if the worst happens and the relationship breaks down, you may need advice concerning children, financial arrangements and property matters.

Our Family law specialists will advise you with legal expertise, sensitivity and discretion, both before and after your civil partnership.

What are the legal consequences of forming a civil partnership?

Civil partners enjoy many rights previously not available to them as a same-sex couple. For example:

• You must review wills shortly before or after registration, as an existing will is revoked unless made with registration in mind.
• If your civil partner dies intestate (without leaving a will), you will be entitled to a share in the estate, but so will any surviving children or next of kin of the deceased: this uncertainty can be avoided by making a new will as soon as you have registered your civil partnership.
• As civil partners, you will be treated in the same way as married couples for tax purposes: there is no inheritance tax (IHT) payable on gifts in wills to surviving civil partners, and no capital gains tax (CGT) on a transfer of property between civil partners (although, as a couple, you will only be permitted one main residence for CGT purposes). With expert advice, it is possible to reduce IHT and CGT.
• You will be entitled to the equivalent of widows' pensions on your civil partner's death, and the same State pension benefits as spouses.
• You are entitled to live in the home shared with your civil partner, even if your partner owns the home outright, and this entitlement may be registered at the Land Registry (which is useful if problems develop in the relationship).

The most fundamental consequence of forming a civil partnership may be the right to make financial claims against your partner if the relationship breaks down.

Can I protect my financial position before entering into a civil partnership?

Yes. If you want to register as civil partners but want to limit the financial claims your partner could pursue if the relationship breaks down, you can enter into a pre-registration agreement. You may have good reasons for doing this, such as having children (from a previous relationship) whose financial position you want to protect, or substantial assets which you wish to preserve. It is necessary to follow good practice to ensure the pre-registration agreement is upheld. This means:

• Planning in advance
• Each partner taking independent legal advice
• Full disclosure of each partner's financial circumstances
• Avoiding pressure or influence on either partner
• Avoiding obviously unfair terms.

If the relationship breaks down, the court will still have wide powers to make financial orders between you and your civil partner. It may also overturn the terms of the pre-registration agreement if there has been a significant change in circumstances, or if a significant injustice would be caused by upholding the agreement. The terms of the agreement should be reviewed as time goes by.

And what if the relationship breaks down?

You may apply to the court for dissolution of the partnership, provided at least one year has passed since the partnership was registered. To succeed in this, it will be necessary to show that the civil partnership has irretrievably broken down by reference to the same legal grounds available for divorce, with the exception of adultery:

• Your partner's behaviour
• Your partner deserting you for two years
• Two years' separation with your partner's consent to the dissolution
• Five years' separation.

And what about the money?

If a civil partnership is dissolved, the court has the same powers to deal with your finances and property as it has with a couple who have divorced. For example, the court is able to make orders for the transfer of property, the payment of lump sums, maintenance and pension sharing. The court will take the same approach as it takes in divorce proceedings to reach its decision - it has to make an order that is fair and reasonable in all the circumstances of the case. This is a very wide discretion and, if you find yourself in this predicament, there is no substitute for expert legal advice.

My civil partner has children from a previous relationship, and I am close to them. What's my legal position? You will be in the same position as a step-parent. The only automatic right this gives you is the right to apply for certain court orders without needing the court's permission. However, you can also acquire parental responsibility if the child's natural parents both agree, or if the court orders it. You should also note that same-sex couples (not just civil partners) are now able to adopt a child jointly.