A review of Ministry of Justice data suggests over 1500 couples applied for “deathbed marriages” in the year 2025-26 to more than likely “secure tax benefits” according to TWM Solicitors.
The figures, which includes marriage and civil partnership applications under both registrar general’s licence (RGL) and reduced waiting period (RWP), suggest around 1650 couples applied for short-notice marriages and civil partnerships as a way to ensure their estate does not become liable for inheritance tax.
TWM said short notice marriages, which do not have to abide by the statutory 28 days wait after giving notice of their intention to marry could be further evidence of a continued misunderstanding of the “common law spouse” myth. The recent MOJ, “A fairer end to relationships” consultation identified 47% of people still wrongly believe in common law marriage.
Recent cohabitation statistics show more than 3.5 million couples now live together without marrying, double the number 30 years ago, and 51% of babies born in 2022 were born to unmarried parents. The consultation adds by 2031, one in four families is projected to be cohabiting.
David Lunn, Partner at TWM Solicitors, said it was increasingly important for couples to understand the legal and financial consequences of their relationship choices which include IHT exemptions for transfers between spouses or civil partners; Additional Permitted Subscriptions to an ISA allowance allowing a surviving spouse or civil partner to benefit from their deceased partner’s ISA allowance, subject to relevant rules; exemptions from Capital Gains Tax (CGT) on transfers of assets between spouses or civil partners; tax advantages relating to pension contributions; and transferable allowances from a spouse (valuable even within the nil-rate band, as wealth may grow before the second death).
“Marriage and civil partnership unlock important tax benefits that are not available to cohabiting couples” added Lunn
“Every couple has a choice: to marry, enter into a civil partnership or cohabit without those formalities. It is important that people understand the implications of their decision and make informed choices about their future.”
