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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Undisclosed Partners: List of Prohibited Relationships - Civil Partners

The law in the United Kingdom prohibits certain blood relatives, step relatives and relatives by civil partnership from forming a civil partnership. The legislation in Scotland is slightly different from the legislation that applies in England, Wales and Northern Ireland.

In England, Wales and Northern Ireland someone cannot form a civil partnership with their:

  • parent
  • adopted parent
  • former adoptive parent
  • child
  • adoptive child
  • former adoptive child
  • grandparent
  • grandchild
  • brother, sister, half-brother or half-sister
  • parent’s brother, sister, half-brother or half-sister
  • niece or nephew

Additionally, someone cannot form a civil partnership with the:

  • Child of former civil partner
  • Child of former spouse
  • Former civil partner of grandparent
  • Former civil partner of parent
  • Former spouse of grandparent
  • Former spouse of parent
  • Grandchild of former civil partner
  • Grandchild of former spouse

If:

  • either of them is aged less than 21, or
  • the younger person had, before reaching age 18:
  • lived in the same household as the older person, and/or
  • been treated as a child of the older person’s family, or

Additionally, someone cannot form a civil partnership with the:

  • Child of former civil partner
  • Child of former spouse
  • Former civil partner of parent
  • Former spouse of parent

If:

  • either person involved is aged less than 21, and/or
  • any person originally involved in creating the relationship is still alive, for example we do not consider LTACP if a woman lives in the same household as her daughter-in-law and the woman’s son or husband is still alive.

In Scotland someone cannot form a civil partnership with their:

  • parent
  • adopted parent
  • former adoptive parent
  • child
  • adoptive child
  • former adoptive child
  • grandparent
  • grandchild
  • brother, sister, half-brother or half-sister
  • parent’s brother, sister, half-brother or half-sister
  • niece or nephew

Additionally, someone cannot form a civil partnership with the:

  • Child of former civil partner
  • Child of former spouse
  • Former civil partner of grandparent
  • Former civil partner of parent
  • Former spouse of grandparent
  • Former spouse of parent
  • Grandchild of former civil partner
  • Grandchild of former spouse