24.08.26

Deciding whether to get married, or enter into a civil partnership, is a big decision. Aside from the emotional aspects, couples also need to consider a number of ‘practical’ factors that are relevant to them.

We know that the number of couples getting married has declined and more couples are choosing to cohabit. However, whilst marriage is not for everyone, there can be issues for couples who choose not to. The implications of not being married may not be obvious but could cause significant problems.

In 2026, the Government consulted on a package of reforms that would, if implemented, change some of the legal position for unmarried couples, in particular the rules that apply when a partner dies without a Will.

What is the legal status of unmarried couples?

The first point to note is that there is no such thing as a ‘common law marriage’. Common law wife and husband are not legally recognised terms. This means that any couples who live together do not acquire the same rights as spouses or civil partners, even if the couple have been together for a significant period of time.

What about children?

For unmarried couples with children the implications may be more significant. Parental responsibility means having the legal rights, duties, powers, responsibilities and authority that a parent has in relation to a child and the child’s property. It generally continues until the child reaches the age of 18. This covers the important decisions involved in bringing up a child, including decisions about their education, health, name, religion, living arrangements and travel as well as matters concerning the child’s property and finances.

Here are the facts about parental responsibility:

• A mother will automatically have parental responsibility for her child from birth.
• A father who is married to or in a civil partnership with the mother at the date of birth of their child will also have parental responsibility.
• A father who is not married to or in a civil partnership with the mother of the child will only have automatic parental responsibility if he is named on the birth certificate.
• A father can subsequently acquire parental responsibility by entering into a parental responsibility agreement with the mother or by applying to the court for a parental responsibility order.

Any fathers who do not have parental responsibility will not be able to make decisions for the child even if he is the child’s biological father. This may be an issue if the father wishes to arrange a holiday with the child or wants to be involved with discussions at school or medical decisions for example.

What are the issues if an unmarried couple separates?

When an unmarried couple separates, under the current law the legal provisions available to each partner are much more limited than those available to spouses or civil partners.

Lisa Burton-Durham, specialist family solicitor and Collaborative Lawyer at Family Law Partners, notes that many people mistakenly believe that settled cohabiting relationships eventually acquire the same status as marriage or civil partnership, and that family lawyers regularly see couples caught out by financial and child-related issues on separation that they had not properly considered.

• If the home is owned by one partner only then there is no automatic right for the other partner to stay there.
• There is also no automatic entitlement for one partner to receive financial support from the other following separation. However, a parent may be entitled to receive child maintenance from the other parent for the benefit of any child.
• Neither partner can have a claim on the other person’s savings or pensions.

Whilst we don’t want to think about the repercussions of splitting up, unmarried couples really do need to ensure their financial affairs are reviewed and set up to protect both parties in this situation.

In 2026 the Government consulted on proposals to introduce a new statutory framework of rights for eligible cohabitants on separation. The proposed framework would focus primarily on financial need and the economic impact of the relationship. It could allow the court to make financial and property orders where appropriate, particularly where there are children or one partner would otherwise be left in financial difficulty. The proposals would not, however, give cohabitants the same rights as married couples or create an automatic entitlement to share assets.

This framework would sit alongside the proposed changes to intestacy, which is explained below.

What happens to assets on the death of one partner?

There are set laws which determine who inherits your estate if you don’t have a valid Will in place when you die.

These rules, known as the Intestacy Rules, allow for your estate to pass to certain family in a particular order. This can include children, parents or siblings, but does not include an unmarried partner.

This means that a surviving partner will not inherit any assets that were owned solely by the person that died. This can cause serious implications if, for example, the person that died owned the family home as this will not pass to the surviving partner on the basis that they were not married.

The only option for the surviving partner is to make a claim under the Inheritance (Provision for Family and Dependants) Act 1975. This process will enable the Court to decide what provision should be made but this can be a long, expensive and uncertain process during an already difficult time. A surviving partner can currently only bring this type of claim if they lived with the deceased as if they were spouses or civil partners for at least two continuous years immediately before the death, unless they were being maintained by the deceased.

It is essential for unmarried couples to make Wills that provide appropriately for each other and their families. As well as being a sensible and pragmatic step, many people also find it brings a real peace of mind to know that future plans have been considered.

Proposed changes: the “A fairer end to relationships” consultation

On 5th June 2026 the Ministry of Justice launched a consultation, A fairer end to relationships, which brings together proposed reforms in three connected areas: financial remedies on divorce, financial protections for cohabitants on separation, as well as the rules that apply to cohabitants on intestacy. The consultation closed on 14 August 2026. Any resulting changes would need parliamentary time before becoming law.

Part 3 of the consultation looks specifically at reforming inheritance law for cohabitants, and proposes:

• extending automatic intestacy rights to “qualifying cohabitants”, so that a surviving partner who meets a defined minimum duration and relationship test would inherit automatically if their partner dies without a valid Will, in a similar way to how a spouse or civil partner currently does;
• aligning a qualifying cohabitant’s right to administer their deceased partner’s estate with any new inheritance entitlement, which is intended to reduce delay and disputes in obtaining a grant; and
• removing the current two-year minimum cohabitation period before a partner can apply for financial provision from a deceased partner’s estate under the Inheritance (Provision for Family and Dependants) Act 1975, where the couple had children together.

The consultation notes that the definition of a “qualifying cohabitant” for these purposes is expected to draw on the same eligibility framework for cohabitants on separation, which is built around couples who have lived together for at least three years, or who live together and share a child.

These are, at this stage, only proposals. Nothing has changed in the current law, and unmarried couples cannot rely on the proposed reforms unless and until legislation is passed. In the meantime, making a Will remains the only reliable way for unmarried couples to ensure their partner is provided for on death.

Are there any tax issues?

The tax laws for unmarried couples are not favourable.

The law allows any transfer of assets between spouses and civil partners to be made free of Inheritance Tax and Capital Gains Tax liabilities. This doesn’t apply for unmarried couples so any gifts between them may be subject to tax and, in particular, on the death of one partner there will be Inheritance Tax consequences.

Anything left by Will to the surviving partner may be subject to Inheritance Tax at the current rate of 40% on the value of those assets that exceed the deceased’s Inheritance Tax allowance. If the couple had been married then any assets passing to the surviving partner would be exempt. There could be significant tax liabilities depending on the type and value of assets owned by the couple and an unexpected tax bill for the surviving partner to settle.

The current consultation does not propose any changes to the tax treatment of unmarried couples, so these issues remain a key reason for taking advice on Wills and estate planning regardless of any future reform to the intestacy rules.

Marriage or a civil partnership may not be for everyone, but unmarried couples need to understand the implications if they choose not to formalise their relationship and should take steps to minimise the issues identified above. Given the reforms currently under consideration, it is also a good time for unmarried couples to review their existing arrangements and keep them under regular review as the law develops.

How can we help?

For further information, or to talk to a member of our specialist team about planning for the future, please contact us: https://renaissancelegal.co.uk/contact-us