I am acting for clients who married in India in the 1970s, in a Hindu religious ceremony, in relation to their Wills. There was apparently no requirement in India for the marriage to be formally registered in any way, and so no marriage certificate exists. There is a letter from the Indian Consulate confirming that an affidavit made by a witness to the wedding would be sufficient evidence of the fact of a wedding for the Indian courts. There is such an affidavit in the possession of my clients (together with a photo album documenting the day).
Will HMRC simply accept this as evidence that a marriage subsists? If not, then I will simply draft ‘old-fashioned’ IHT planning wills to get the nil rate band that way.
Any comments gratefully received.
Damian Lines
Rubin Lewis O’Brien