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HMRC internal manual

Inheritance Tax Manual

Basic principles: what equivalent arrangements to civil partnerships are recognised in the UK?

The partners in a legal relationship registered under the law of another country will be recognised as having formed a civil partnership as long as they and the overseas relationship meet the requirements of the Civil Partnership Act 2005.

The requirements are that the legal relationship is either one of the specified relationships listed in Schedule 20 of the Civil Partnership Act, or a relationship that meets the general conditions contained in s.214. Where either apply, the people concerned are treated as having a formed a civil partnership, provided it meets the further conditions in s.212 and ss.215-218 of the Civil Partnership Act.