What is a “deathbed marriage” and what does it have do with Inheritance Tax?
Marriage comes with many financial benefits within a well-planned estate. As people seek new ways to minimise their Inheritance Tax liabilities, and with more couples co-habiting, it is not surprising that “deathbed marriages” have soared in recent years. What should couples consider before tying the knot at the end of one partner’s life?
What is a deathbed marriage?
Deathbed marriages refer to legal unions which take place at short notice, often prompted by the imminent death of one member of the couple.
For cohabiting couples, getting married or entering into a civil partnership can avert some of the costs and complications that come with passing on an estate to an unmarried partner. This is because married couples and civil partners can inherit each other’s estate without paying any tax. On the other hand, unmarried couples must pay inheritance tax at 40% on assets over £325,000.
To secure a deathbed marriage, cohabiting couples can apply for a registrar general’s licence, allowing a ceremony to take place in atypical locations, for example at a hospice or in the couple’s own home.
Why deathbed marriages are rising
The number of licences for deathbed marriages rose to 836 in the 12 months to end of June 2025, up 49% on the previous decade1. This surge has been driven largely by an increase in cohabitees, as well as greater awareness of difficulties in inheriting without marriage.
The proportion of couples cohabiting in England and Wales is now 22.7%2. This means that more people are foregoing the legal and financial benefits that marriage affords, leading to last-gasp marriages becoming an increasingly sought-after backstop.
When one partner in a cohabiting couple is approaching the end of their life, speedy nuptials can simplify inheritance proceedings and minimise any IHT bills for the surviving individual. By tying the knot, cohabiting partners avoid missing potentially out on a widow’s pension too.
Estate planning is a life’s work
To minimise your IHT liabilities and ensure a smooth transfer of assets to your loved ones, planning ahead matters. Proper estate planning can save your loved one’s anguish at a time when they are already grieving, while ensuring that your hard-earned assets end up where you want them to go.
Writing your Will with the help of an expert solicitor, setting up any necessary Trusts and considering the benefits of appointing a Lasting Power of Attorney (LPA) are all decisions that should be made long before you are on your deathbed.
Indeed, inheritance is about more than money. Besides the blunt facts of how your assets will be distributed, estate planning is about ensuring peace of mind for you and your loved ones. A contentious Will can spark resentment and conflict between relatives. Sorting out your affairs early and unequivocally is a gift to your dependants and loved ones.
Famous deathbed marriages
As deathbed marriages rise, high-profile cases have shone a spotlight on the issue. For example, comedian Sir Ken Dodd married his long term partner Anne Jones Days in 2018, days before passing away. By doing so, he reportedly saved his estate a whopping £11 million in Inheritance Tax – most definitely having the last laugh over HMRC!
Likewise, media personality Jade Goody married her partner Jack Tweed in 2009, while terminally ill.
Get in touch
Whether you’re considering an end-of-life marriage, or want to talk about inheritance issues more broadly, our specialist Estate Planning and Family teams offer a compassionate and competent approach.
Contact Lesley-Ann Mayhew (Estate Planning) on 0203 871 0127 or by email to lesley-ann.mayhew@attwaters.co.uk. Or reach out to Belinda Strange (Family) on 0203 871 0011 or by email belinda.strange@attwaters.co.uk.
1 General Registrar’s Office, 2025
2 Office of National Statistics, 2022
