What is Form E?

Gather clear evidence of your income, assets, debts, pensions, and everyday spending. Use recent statements and formal letters wherever possible.

Full checklist:

Identity and background

• Photo ID and proof of address.

• Marriage certificate and any relevant orders.

Income

• Last 12 months’ payslips if employed.

• Latest P60.

• 2–3 years’ tax returns and HMRC calculations if self-employed.

• Dividend vouchers or accountant’s certificate if paid via company.

• Benefits and tax credit letters.

• Rental income schedules and tenancy agreements.

Banking and cash

• Last 12 months’ statements for all current and savings accounts.

• Statements for ISAs and premium bonds.

• Evidence of cash held over £500.

Property and mortgages

• Recent mortgage statements for every property.

• Recent property valuation or estate agent appraisal.

• Leasehold service charge and ground rent statements if applicable.

Investments and business

• Share portfolios, bonds, and funds with valuations.

• Crypto holdings with platform statements and historic cost.

• Business accounts for the last 2–3 years and management accounts if available.

• Director’s loan accounts and shareholder agreements.

Pensions

• Latest pension statements for each scheme.

• CETV for defined benefit and defined contribution schemes. Request early.

Debts and liabilities

• Credit card and loan statements for the last 12 months.

• Car finance, student loans, and overdraft letters.

• Any personal guarantees.

Everyday spending and needs

• A 3–6 month snapshot of household bills, childcare, travel, food, insurance, subscriptions, school or activity fees.

One-off or exceptional

• Costs relating to health, disability, relocation, job loss, or education.

• Evidence of gifts or loans from family or friends.

Tip: Create a folder per category. Label each file using “Category_Account_Last4Digits_MonthYear” to keep Form E annexing simple.

List every pension you hold, attach the latest statement and the CETV, and state whether expert pension on divorce advice is needed.

Step-by-step:

1. Identify all schemes: Workplace defined benefit, workplace defined contribution, personal pensions, SIPPs, AVCs, SSAS, old frozen pots. Include overseas schemes where relevant.

2. Request a CETV for each scheme: Ask the provider for a Cash Equivalent Transfer Value dated within the last 12 months. Some schemes need longer to produce this, so start early.

3. Complete the pension section accurately:

   • Scheme name and type.

   • Membership number.

   • Current fund value or scheme benefits.

   • CETV and valuation date.

   • Any guarantees, protected tax-free cash, or safeguarded benefits.

4. Attach documents: Latest annual statement, CETV letter, and any correspondence about switching, safeguarded benefits, or transfer restrictions.

5. Consider expert input: Complex or defined benefit schemes may require a Pension on Divorce Expert (PODE) report to compare values and model fair sharing options.

6. Note contributions since separation: Record post-separation payments if relevant to fairness.

Common pension pitfalls:

• Missing small or historic pots.

• Using old valuations.

• Confusing scheme value with CETV.

• Ignoring guaranteed annuity rates or protected tax-free cash.

Incomplete disclosure causes delay and mistrust. Be complete, consistent, and evidence-based.

Top errors and how to avoid them:

• Missing accounts or statements: Disclose every account, even dormant or app-only. Provide 12 months of statements.

• Out-of-date valuations: Use recent dates for property, investments, and pensions. Attach the evidence.

• Inconsistent figures: Cross-check that totals match statements and that income aligns with payslips or tax returns.

• Forgetting debts: Include buy-now-pay-later, overdrafts, family loans, and director’s loans with documents.

• Under-explaining business values: Provide accounts, management information, and a short basis for any estimate.

• Overstating or understating needs: Base your budget on real bills and bank data, not guesswork.

• Late CETVs: Request CETVs early to avoid adjournments.

• Poor document labelling: Use clear filenames and paginate annexes so the court and the other side can follow.

Quality check before you sign:

• Every figure has a matching document.

• Dates are recent and consistent.

• Explanatory notes added where a figure might be questioned.

Use objective, recent valuations. For property, an estate agent appraisal is a start, and a RICS surveyor provides higher reliability. Deduct selling costs and debts to present net equity.

Property valuation process:

1. Initial estimate: Two or three local estate agent appraisals or online AVMs. Keep written evidence.

2. Formal valuation where needed: Commission a RICS Red Book valuation for contested or high-value properties.

3. Calculate equity: Market value minus mortgage balance, arrears, early repayment charges, and estimated sale costs.

4. Leasehold extras: Include service charges, sinking funds, and major works notices.

Other assets:

• Investments and savings: Use latest platform statements. Note current value and valuation date.

• Vehicles: Use recognised guides and attach the printout.

• Business interests: Provide accounts, management info, cashflow, asset and debt schedules. Consider an expert valuation if views diverge.

• Personal valuables: Jewellery, art, and collectibles should be listed with receipts or appraisals if material.

Presentation tip: Show a table for each asset with value, date, source document, and net figure after costs or debt.

You can complete and submit Form E yourself. Many people choose a solicitor or a direct access barrister to reduce errors, keep the process moving, and present stronger evidence.

When self-help may be fine:

• Straightforward finances.

• Cooperative disclosure on both sides.

• No complex pensions or business interests.

When professional help is recommended:

• Defined benefit pensions, multiple schemes, or protection features.

• Business ownership, trusts, overseas assets, or tax issues.

• Disputes about valuations, non-disclosure, or urgent interim needs.

• Concerns about coercive control or safety.

What a professional adds:

• Completeness and consistency checks.

• Correct pension treatment and expert referrals.

• Negotiation strategy and settlement options.

• Clear presentation for court or mediation.