For decades, Ricky Gervais has famously argued that he and long-term partner Jane Fallon didn't need a piece of paper to prove their commitment. After more than 40 years together, however, he has reportedly identified one thing that might convince him to walk down the aisle: inheritance tax. 

Gervais' comments are also a useful reminder that HMRC remains surprisingly old-fashioned. You can share a home, a life and a bank account for 40 years, but unless you are married or in a civil partnership, the unlimited spouse exemption from inheritance tax is unavailable and the value of your estate above your available “nil-rate band” (and any other applicable reliefs and exemptions) is taxable at 40%.

The timing is particularly interesting given the Government's recent A Fairer End to Relationships consultation. Among other things, it proposes reforms to the intestacy rules so that surviving cohabitants may have greater rights where a partner dies without a will. At present, cohabitants have no automatic right to inherit on intestacy, regardless of how long they've been together. 

Before unmarried couples start rushing to cancel their wedding venues, however, there is an important caveat: the consultation deals with inheritance rights, not inheritance tax. Even if cohabitants are eventually given greater entitlement to inherit on death, the consultation does not propose extending the spouse exemption for IHT purposes. 

In other words, the law may eventually say: "Congratulations, you can inherit from your partner." HMRC may still say: "That'll be 40%, please." The consultation closed on 14 August 2026 and we await the Government’s further comments. 

So while Ricky Gervais may not suddenly have become a hopeless romantic, he has stumbled across a truth well known to private client advisers: sometimes the most persuasive advocate for marriage isn't Cupid. It's the inheritance tax legislation.

If you are cohabiting or in a long term relationship and would like to discuss your estate and inheritance tax planning then please contact our Private Client team.