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E5.115 Breakdown of marriage or civil partnership—overview

The commentary below summarises the income tax, capital gains tax and inheritance tax implications of a breakdown of a marriage or civil partnership.

Further commentary on this subject can be found at:

1. Ìý

   •ÌýÌýÌýÌý E5.116 – transfer of assets, including the family home

2. Ìý

   •ÌýÌýÌýÌý E5.117 – practical considerations in relation to the family business and providing for any children of the relationship

3. Ìý

   •ÌýÌýÌýÌý E5.119 – division of accrued pension benefits and insurance policies

4. Ìý

   •ÌýÌýÌýÌý E5.118 – tax treatment of maintenance payments

5. Ìý

   •ÌýÌýÌýÌý E5.120—the use by HMRC of information disclosed to the courts during proceedings

6. Ìý

   •ÌýÌýÌýÌý E5.121 – the impact on inheritance tax planning and Wills

Note the commentary below does not apply to cohabiting couples who split up. Their position is largely straightforward; their status is the same both before and after the separation.