Writing a will is essential for everyone, but for same-sex couples, it can be especially important. Whether you’re married, in a civil partnership, or in a long-term unmarried relationship, there are specific legal and financial issues that can affect how your estate is handled.
Here are the main considerations same-sex couples should be aware of when preparing a will.
1. Legal Recognition of the Relationship
Married Couples & Civil Partners
Since the Marriage (Same Sex Couples) Act 2013, same-sex marriages carry the same legal rights as opposite-sex marriages.
Civil partnerships have been available since 2005 and, since 2019, are open to both same-sex and opposite-sex couples.
If you are married or in a civil partnership, you are automatically entitled to inherit under the intestacy rules if your partner dies without a will.
Unmarried Couples
Unmarried same-sex partners have no automatic inheritance rights—regardless of how long they’ve been together or how committed the relationship is. Without a will:
The surviving partner may receive nothing.
The estate may pass instead to blood relatives, even if the relationship was distant.
Solution: Create a clear, legally valid will setting out exactly what your partner should receive.
2. Inheritance Tax (IHT) Considerations
For Married or Civil Partners
Gifts between spouses or civil partners are exempt from Inheritance Tax.
Any unused portion of the £325,000 nil-rate band (2025 threshold) can be transferred to the surviving partner, allowing for more efficient tax planning.
For Unmarried Couples
Gifts between unmarried partners are not exempt from IHT.
Your partner could face a significant tax bill if you leave them assets above the nil-rate band.
Solution: A professionally drafted will, together with trusts or life insurance, can help protect your partner from unnecessary tax.
3. Parental Responsibility & Guardianship
For same-sex couples with children—whether adopted, donor-conceived, or from a previous relationship—clarifying parental rights is crucial.
Without legal parental status or guardianship:
The surviving partner may not automatically retain custody of the children.
Courts or family members may become involved, creating stress and uncertainty.
Solution:
Use your will to specify legal guardianship.
Ensure both partners have parental responsibility where possible (through adoption, parental agreements, or legal processes).
4. Next of Kin & Funeral Wishes
Although the term “next of kin” has no strict legal definition in the UK, hospitals and authorities often default to biological relatives. This can mean:
A same-sex partner may be excluded from medical decisions.
Funeral arrangements may be taken over by relatives rather than the surviving partner.
Solution:
Your will should clearly outline funeral preferences and name your partner as the executor, ensuring your wishes are respected.
5. Preventing Challenges to the Will
Sadly, disputes involving same-sex partners can arise—particularly if family relationships are strained or unsupportive. Relatives may attempt to challenge a will under the Inheritance (Provision for Family and Dependants) Act 1975.
Solution:
Have your will drafted professionally.
Include a Letter of Wishes explaining your decisions and your relationship, reducing the likelihood of a successful challenge.
6. Updating Your Will After Marriage or Civil Partnership
A will created before entering a marriage or civil partnership is typically revoked, unless it explicitly states it was written “in contemplation” of that union.
Failing to update your will can mean:
Dying intestate (without a valid will)
Assets being distributed in ways you didn’t intend
Solution:
Review and update your will whenever your relationship status changes.
7. Joint Property Ownership
How you own your home together affects what happens on death.
Property owned as joint tenants passes automatically to the surviving partner.
Property owned as tenants in common passes according to your will—or intestacy if no will exists.
Solution:
Check how your property is held and ensure your will correctly reflects your wishes.
Protect Your Future Together with Brighton Wills & Family Trusts
At Brighton Wills & Family Trusts, we understand that every family is unique. Our friendly estate-planning specialist, Jane Amos, can guide same-sex couples through writing a will, setting up trusts, and ensuring full legal protection for your loved ones.
📞 Call us on 01273 385833
💬 Or contact us online and we’ll call you back