Guernsey recognises same-sex marriages performed abroad for some purposes. A bill to allow same-sex couples to marry in the territory was approved by the States on 21 September 2016 and received royal assent on 14 December 2016. It was registered in the record of the island on 16 January 2017 and is expected to come into force on 2 May 2017. However, the same-sex marriage legislation does not apply to the whole Bailiwick, only to Guernsey. Alderney recognises same-sex marriages performed abroad for some purposes and Sark does not recognise or perform same-sex marriages.
In Guernsey, civil partnerships performed in the United Kingdom and other relationships treated as such by UK law have been recognised for succession purposes in inheritance and other matters respecting interests in property since 2 April 2012, after approval of a bill allowing such recognition by the States of Guernsey on 29 June 2011. It received royal assent in the Privy Council on 16 November and was registered on the records of the island on 5 December 2011.
On 10 December 2015, the States approved an ordinance to recognise same-sex marriages and civil partnerships performed abroad for the purposes of the Income Tax (Guernsey) Law, 1975. It took effect on 1 January 2017. On the same day, the States directed the preparation of the legislation to amend the Inheritance (Guernsey) Law, 2011 to recognise abroad same-sex marriages for its purposes. The bill to this effect was submitted on 22 January 2016, and approved by the States on 2 March. It received royal assent in the Privy Council on 4 May and took effect upon registration on the records of the island on 16 May 2016.
On 17 June 2015, the States of Alderney unanimously approved the Inheritance (Alderney) Law, 2015, which include provisions to recognise same-sex marriages and civil partnerships performed abroad for its purposes. It received royal assent in the Privy Council on 8 October, was registered on the records of the island on 9 November 2015, and took effect on 1 January 2016.