– see also Marriage

Capital gains tax

Annual exemption

Independent taxation

Jointly-held assets

Living together, meaning

Main residence

Private residence relief

Transfers between

Civil partners, generally



Inheritance tax

Dispositions for maintenance

Interest in possession in settled property

Transfer between

Transfer of unused nil-rate band


Dispositions, inheritance tax

Payments, relief

Married couple's allowance


Election for partial transfer for back of relief

Election to transfer relief


Joint claim for transfer of entire minimum amount

Practical considerations

Procedure for making elections

Restriction to those borne before 6 April 1935

Transfer of unused allowance to wife

Year of marriage/civil partnership

Year of separation or divorce

Married women's National Insurance contributions

Class 1

Class 2

Class 3

Mortgage relief

National Insurance contributions

Employment by spouse

Married women

Personal reliefs

Same sex couples, generally

Separation or divorce