Bi-National Civil Partners and Taxes

I (USC) am moving to the UK this year to join my partner (UKC) and register our civil partnership (either July or August).  I plan to live in the UK for > 3 years.  It is very likely my annual salary will be in excess of 80,000 USD a year.  I am selling a house in my name, and likely by the end of the year or early next year, we are going to purchase a house in the UK.

So my questions are:

1. Do Civil Partnerships work like Marriages for Tax purposes in the UK?
2. Is there an advantage then to file as Civil Partners for either of both of us?
3. I realize I will need to file and pay my US taxes, but my biggest and only deduction for the past several years has been interest in the house.  Do we still keep the house in my partners name?
4. Also, as far as the US is concerned, I am still "unmarried and single" for tax purposes, right?

Any other thoughts given the somewhat "non-standard" situation?

Thanks,
Kit

3)  US - you may deduct the mortgage interest for a house when:
            a)  The house is directly linked to the mortgage.
            b)  You need not be on the title to the house, but the mortgage must be at least in part your name, because you must be legally liable for the payment.  You could own just a small % (5% or even 0%) as long as the mortgage is in part in your name and that you are legally responsible to pay the entire amount should your partner fail to pay.   See Pub 936, bottom of page 2.
            c)  Be careful not to trigger an exposure to US gift tax as a result of paying the loan on your partner's behalf.  You may want to speak with a US tax accountant about this.

4)  US - yes, single.  Sigh.

1. Yes.
2. The advantages are non-tax, although there are effects on tax on death, entitlements to certain tax credits and other finance related issues.
3. Lizzit is spot on.  I'd probably still keep the house in the non-US citizens name though.
4. Yes - except that you need to be aware that the UK does recognise (from 5 December 2005) civil partnerships that were legal in another jurisdiction (eg Vermont).  You need to consider whether the UK is the best (or cheapest or most romantic etc etc) place to do this...

4. Yes - except that you need to be aware that the UK does recognise (from 5 December 2005) civil partnerships that were legal in another jurisdiction (eg Vermont).  You need to consider whether the UK is the best (or cheapest or most romantic etc etc) place to do this...

Ah, well as far as this goes, I am afraid we are doing the "un-romantic" registration in London.  My partner had been denied entry to the US because they thought he was looking for work.  We could do Canada/Netherlands/Spain but basically we have been in a relationship for 5 years and I already have my entry clearence to register the civil partnership.  Once we have settled in, I think next summer we will have a more formal ceremony with family etc...

Thanks to both of your for advice.  I know we are going to need professional services once we get settled, especially sorting out the taxes for next year, but I just wanted to make sure that we weren't going to do anything drastically "wrong" to begin with.

Thanks,
Kit