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A MoneyWeek report highlights that inheritance tax rules can produce different outcomes for single people and those who are married or in a civil partnership. The source also cites Office for National Statistics figures showing 8.6 million people in the UK lived alone in 2025; living alone does not, by itself, determine a person’s inheritance tax bill.
Being single can affect how much inheritance tax is due because some allowances available to married couples and civil partners can be transferred between them, while an unmarried partner does not receive the same treatment under those rules. A MoneyWeek report on the issue cites rising numbers of people living alone, including 8.6 million UK residents in 2025, but living alone is not itself a tax category and does not establish an individual’s likely bill.
MoneyWeek’s report focuses on the distinction between a person’s relationship status and the tax treatment of their estate. Under the rules described in the report, married couples and civil partners may be able to transfer unused inheritance tax allowances to one another. People who are not married or in a civil partnership cannot claim that same transfer simply because they share a home or have a long-term relationship. The difference can affect how much of an estate is ultimately exposed to tax, depending on the circumstances.
The source material does not provide a worked example, a specific tax bill, or a full account of the allowances and eligibility conditions. It also does not say that every single person will pay more than a married person with comparable assets. The outcome depends on the estate, the people who inherit, any relevant reliefs and allowances, and the rules applying when the person dies. The report’s central point is that relationship status can shape access to tax allowances, not that single people automatically owe inheritance tax.
The report cites Office for National Statistics data showing 8.6 million people lived alone in the UK in 2025, compared with 7.7 million in 2015. People living alone accounted for 29.5% of households in 2025, up from 28.6% in 2015. Those figures describe household arrangements; they do not count all single people, establish anyone’s marital or civil-partnership status, or measure inheritance tax paid.
How Relationship Status Affects Allowances
The issue matters because estate planning can be affected by legal status as well as by the value and composition of an estate. Spouses and civil partners have a specific route to transfer unused allowances, while unmarried partners do not gain that route merely by living together. That distinction may be relevant to people making wills, deciding who should inherit, or reviewing plans for a partner’s financial security.
It is also important not to read the ONS household figures as evidence of a tax impact. The rise in people living alone provides demographic context, but the statistics do not show how many are single under inheritance tax rules or how much tax they or their heirs may owe. A person can live alone while married, and someone who is unmarried may live with a partner or other household members. The relevant question for an estate is the person’s circumstances and the applicable tax rules, not household size alone.
For readers, the practical implication is to check the details rather than assume that cohabitation gives a couple the same tax position as marriage or civil partnership. At the same time, the source does not offer personal financial or legal advice, and the available information is not enough to calculate an individual liability. Any estimate needs a full view of the estate and applicable rules.
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What the Household Figures Show
The ONS figures cited by MoneyWeek show a gradual rise in the share of UK households consisting of one person: from 28.6% in 2015 to 29.5% in 2025. The number of people living alone rose from 7.7 million to 8.6 million over the same period. The report also notes that people living alone may face essential costs, including food, energy and transport, without another household member sharing them. That observation is about household finances, not a measure of inheritance tax liability.
The tax question raised by the report is narrower: whether allowances can pass between partners. The described transfer applies to spouses and civil partners, so unmarried couples may have different options under the rules. Living together does not itself create the legal status required for a spouse or civil-partner transfer. The source material does not set out all current thresholds, exemptions or exceptions, so these details should not be inferred from the headline alone.
“People living alone accounted for 29.5% of households in 2025 and 28.6% in 2015.”
— MoneyWeek report
What Determines an Individual Bill
The source material does not give the full calculation rules, current thresholds, or a case study showing the difference between comparable estates. It is therefore not possible to quantify the extra tax that a single person might face from the information provided. The effect, if any, would depend on the estate and the relevant allowances and reliefs.
It is also unclear from the cited data how many people living alone are unmarried, married but living apart, or in a civil partnership. Household statistics cannot answer that question. The ONS figures should not be treated as a count of people affected by the relationship-status rules or as evidence that the average inheritance tax bill is rising for single people.
Check Rules Before Planning an Estate
People concerned about inheritance tax can review whether their will and estate plans reflect their relationship status and intended beneficiaries. Anyone considering a transfer, gift or other planning step should verify the applicable rules and seek suitably qualified professional advice where needed. The report provides a prompt to check the rules, rather than a forecast of an individual’s tax bill.
No policy change or further government announcement is identified in the source material. The next relevant information for readers would be a detailed calculation based on the current rules and their own circumstances; the article’s cited ONS figures alone cannot supply one.
Key Questions
Does being single automatically mean paying more inheritance tax?
No. Being single does not automatically create an inheritance tax bill. The report’s point is that unmarried people cannot use the same spouse or civil-partner transfer of unused allowances. Whether tax is due depends on the estate and the rules that apply.
Can an unmarried partner transfer unused inheritance tax allowances?
According to the report, the transfer described applies to married couples and civil partners. Cohabiting or having a long-term relationship does not, by itself, give an unmarried couple that same transfer.
How many people in the UK lived alone in 2025?
The ONS data cited by MoneyWeek says 8.6 million people lived alone in 2025, compared with 7.7 million in 2015. The figures describe living arrangements, not marital status or tax liability.
Can these figures show how much extra tax a single person may owe?
No. The source provides no individual tax calculation or comparison. A person’s likely bill depends on their estate and the rules, allowances and reliefs that apply to their circumstances.
Source: rss
