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HMRC internal manual

Inheritance Tax Manual

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HM Revenue & Customs
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Lifetime transfers: gifts made in consideration of marriage or registration of civil partnership: permissible beneficiaries for s.22 purposes

The Tax and Civil Partnership Regulations 2005 inserted paragraph (4A) into IHTA84/S22. This reads

‘child of the family, in relation to parties to a marriage or civil partnership, means a child of one or both of them.’

In practice, this new paragraph simply reinforces the definition within IHTA84/S22(2), which means that child includes an illegitimate child, an adopted child or a step-child.

The Tax and Civil Partnership Regulations Act 2005/ S8(5)(b) and (d) amends and expands the class of beneficiaries coming within IHTA84/S22(4)(a) and (c) to include the civil partnerships (IHTM11032) equivalent to those that exist for marriages. These are

  • IHTA84/S22(4)(a):’the parties to the marriage or civil partnership, any child of the family of the parties to the marriage or civil partnership, or a spouse or civil partner of any such child’.

IHTA84/S22(4)(c): ‘a subsequent spouse or civil partner of a party to the marriage or civil partnership, any child of the family of the parties to any subsequent marriage or civil partnership, or a spouse or civil partner or any such child.