Buck's Road, Douglas
Isle of Man IM1 3TX
+44 (0) 1624 685400
Following the introduction of the Civil Partnership Act 2011, civil partners will receive the same income tax treatment as married couples. Therefore, any reference to a married couple now applies equally to those in a civil partnership. Similarly, a reference to spouse, wife, husband, former spouse, widow or widower will also now apply equally to a civil partner, a former civil partner and a surviving civil partner respectively.
Please refer to PN 170/11 for further information.