Transfers between spouses and civil partners who are living together.

Also, civil partners cannot have joint guardianship over any children they raise together.

You can put money into someone else's personal pension - like your husband, wife, civil partner, child or grandchild's.

See the special rules below if the connected person is your husband, wife or civil partner.

The two were joined as civil partners on 24 July 2008.

The capital amount may then be passed to the descendants on death of the spouse or civil partner.

This doesn't apply to gifts you make to your spouse or civil partner.

See the section above 'Gifts to your husband, wife or civil partner'

It doesn't matter when the first spouse or civil partner died.

You must make the claim within 24 months from the end of the month in which the second spouse or civil partner dies.