civil partner

The two were joined as civil partners on 24 July 2008.

See the special rules below if the connected person is your husband, wife or civil partner.

Transfers between spouses and civil partners who are living together.

Civil partners must wait two years to get their partnership dissolved.

But if your husband, wife or civil partner owned the property at 31 March 1982, you use the market value on that day instead.

It doesn't matter when the first spouse or civil partner died.

You must make the claim within 24 months from the end of the month in which the second spouse or civil partner dies.

You can put money into someone else's personal pension - like your husband, wife, civil partner, child or grandchild's.

The capital amount may then be passed to the descendants on death of the spouse or civil partner.

Also, civil partners cannot have joint guardianship over any children they raise together.

The Act also amended other areas to equalise the position of civil partners.

This is known as spouse or civil partner exemption.

There are different rules if you made a gift to your spouse or civil partner (see the link below).

This doesn't apply to gifts you make to your spouse or civil partner.

You can transfer the full percentage when the second spouse or civil partner dies even if they die at the same time.

The two became civil partners in 2005, on the second day that civil partnerships were legal.

We will take account of any income your husband, wife, civil partner or partner receives during the year.

Or see the section below if they were a gift from a husband, wife or civil partner - special rules apply.

See the section above 'Gifts to your husband, wife or civil partner'

Civil partners are also allowed accommodation in military housing, security clearance and allowances.

For those not spouses or civil partners of British citizens the requirements are:

The unlimited interest extends to the life of spouses (and since 2004 civil partners), even if there is no financial dependency.

He was survived by his civil partner Nick Hand.

Or it could be a husband, wife or civil partner - or perhaps one of their relatives.

They have been civil partners since 2006.