Transferring money between civil partners (Scotland)

Hello, My partner and I recently became civil partners. He is a higher rate tax payer and would like to transfer large sums to me in order to pay basic rate tax on the interest. I have two questions: 1. Is it correct that, as civil partners, we can transfer unlimited savings between us with no capital gains to report/pay? 2. Is this the same for residents of Scotland? I understand some taxes are different under Scottish law and am terrified of triggering CGT on any monies transferred between us in case of difference in Scottish taxation. Thanks in advance.

Hi

As this is a cash gift, there are no tax implications on the capital and only any interest or dividends then generated will be taxable income.

Thank you

Hi, My question is specifically about residents of Scotland. Does this CGT exemption also apply to civil partners transfering funds between themselves in Scotland? Thanks in advance.

Hi
Yes.  The guidance covers the entire UK.