Does your jurisdiction have any form of legally recognised same-sex relationship?
The Civil Partnership Act 2004 provides for same-sex couples to form (and to dissolve) a legally recognised civil partnership. Civil partners are treated in the same way as spouses for the purposes of tax and succession law.
Following the introduction of the Marriage (Same-Sex Couples) Act 2013, same-sex couples have been able to marry since 29 March 2014. Since 10 December 2014, civil partners who wish to do so have been able to convert their civil partnership into a marriage. Civil partnership will continue to be an option for same-sex couples alongside marriage.
Does your jurisdiction recognise any form of legal relationship for heterosexual couples other than marriage?
With effect from 31 December 2019, couples of the opposite sex may enter into a civil partnership in England and Wales. Just as for same-sex couples, opposite-sex civil partners are treated in the same way as spouses for the purposes of tax and succession law.
Under the existing law of England and Wales, it is not possible for a married couple to convert their marriage into a civil partnership.
England & Wales Guide
The England & Wales guide answers the principal questions for Private Clients relating to the law in this jurisdiction.
