Many couples are unaware that marriage automatically revokes a Will. Here is a refined look at what this means for your estate.
Marriage: The Automatic “Reset” Button
In England and Wales, marriage effectively destroys your previous Will. Under Section 18 of the Wills Act 1837, the moment you say “I do”, any Will you wrote as a single person is automatically revoked unless you have made your Will in contemplation of marriage. If you don’t draft a new Will immediately after getting married, your estate will be intestate. This means your assets will be distributed by rigid government rules. For example, if you have children from a previous relationship, your new spouse inherits the first £322,000 and half of the remaining estate, potentially leaving your children with far less than you intended. Careful planning is needed when drafting your Will to ensure your Will remains valid after your marriage.
Cohabitation vs. Marriage: The Cost of Informality
Despite the longstanding misconception, there is no legal basis for a “common law marriage”. Cohabiting partners are treated as legal strangers and the potential cost to your estate is higher than ever. On death, married couples can pass an unlimited amount of assets to each other tax-free. Cohabiting couples can only benefit from the standard Nil-Rate Band of £325,000. For example, if a partner leaves a £400,000 house to an unmarried partner, the estate could face an Inheritance Tax bill of £30,000 whereas if they were married the estate would pay £0.
Marriage and Intestacy
If an unmarried partner dies without a Will, the survivor has no automatic legal right to the estate or authority to deal with the estate. The potential consequences of this are far reaching, and may involve a claim under the Inheritance Act 1975 being made by the unmarried survivor partner, a process which can be both emotionally and financially draining.
Business Property Relief (BPR) and Agricultural Property Relief (APR)
The 2026 Budget introduced a new era for family businesses and farms. For the first time, there is a ceiling on the “100% relief” that previously protected these assets from Inheritance Tax (IHT).
Before 6th April 2026, thefull 100% relief for Business Property Relief BPR and APR was available for inheritance tax. Now this is capped at £2.5 million per individual, while any value above this is taxed at an effective 20% rate.
The £2.5 million allowance is transferable between spouses. With the right planning, a married couple can effectively protect up to £5 million in business or farm assets from the 20% tax rate. Unmarried couples cannot share this allowance.
Spouses vs Cohabitees: Summary
| Married Couple | Cohabiting Couple | |
| Previous Wills | Revoked by the marriage | Remain valid |
| IHT on Death | 0% (Spouse Exemption) | 40% over £325k |
| Business Relief | £5m combined relief | £2.5m individual only |
| Intestacy Rights | Automatic inheritance | No automatic rights |
Marriage is a sophisticated tax and estate planning vehicle. If you choose to remain unmarried, a professionally drafted Will is not optional—it is the key to ensuring you and your partner are protected.
Please note the examples used are on the basis that a full nil rate band is available.
If you have recently married and need to update or amend your will, seeking professional advice can help ensure your wishes are accurately reflected and your estate is protected. Wilson Browne’s team can guide you through the process and provide tailored support to ensure your will remains valid and effective. Contact the team to discuss your circumstances and how we can help www.wilsonbrowne.co.uk/contact
