Revenue Note for Guidance

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Revenue Note for Guidance

PART 44B TAX TREATMENT OF COHABITANTS

This Part provides for the tax consequences for former cohabitants on the breakdown of a relationship in terms of Court ordered maintenance or property transfers. This Part contains sections 1031P to 1031R. The intent of these sections is to provide for tax relief for the maintenance payments and CGT relief on the transfer of assets to the qualifying cohabitant.

CHAPTER 1

Income Tax

1031P Interpretation

This section contains the definitions applicable to Part 44B;

“cohabitant” has the same meaning as in section 172 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010. That Act states that a cohabitant is one of 2 adults (whether of the same or opposite sex) who live together as a couple in an intimate and committed relationship and who are not related to each other within the prohibited degrees of relationship, or married to each other, or civil partners of each other;

“inspector” is any inspector who a cohabitant giving a notice under this Chapter may reasonably consider is the inspector to whom the notice should be sent or any inspector who indicates readiness to accept the notice and

“qualified cohabitant” has the same meaning as in section 172 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010. This means an adult who was in a cohabiting relationship with another adult, and who, immediately before the time the relationship ended, was living with the other adult as a couple for a period of –

  • 2 years or more in the case where they are the parents of dependant children, or
  • 5 years or more in any other case.

Relevant Date: Finance Act 2021