What to Include in Your Form E Divorce Financial Statement: A Complete Guide

Form E is the official financial disclosure document used in divorce financial proceedings in England and Wales. It asks you to lay out your entire financial picture, from your bank accounts and property to your pension and monthly outgoings. Getting it right matters enormously, because errors or omissions can delay your case, damage your credibility with the court, and in serious cases, lead to a financial order being set aside later.

What Is Form E and Why Does It Matter?

Form E is the standard financial statement required in financial remedy proceedings following a divorce in England and Wales. If you and your spouse cannot agree on how to divide your finances, the court will order both of you to complete a Form E. Even if you are trying to reach an agreement outside court, many solicitors and mediators use it as a framework to make sure both parties have shared all relevant financial information.

The document is long, often running to thirty or forty pages once supporting evidence is attached. But it has a clear structure, and once you understand what each section is asking for, it becomes much more manageable.

The key legal principle behind Form E is full and frank financial disclosure. Both parties must be completely honest. If you hide assets, undervalue property, or fail to mention a pension, the court takes a very dim view. In extreme cases, a financial order made on the basis of incomplete information can be set aside years later, which means starting the whole process again.

Form E is used in the Financial Dispute Resolution (FDR) process and at final hearings. It is also the foundation of the First Appointment, which is the first formal court hearing in financial remedy proceedings. Judges, barristers, and solicitors will all refer to your Form E repeatedly throughout the case, so accuracy is not optional.

If you are handling your finances without a solicitor, understanding Form E in detail is one of the most important steps you can take. You can read more about managing your divorce independently in our guide on how to divorce without a solicitor in the UK. For broader context on the financial process, our complete plain-English guide to Form E financial disclosure is also worth reading alongside this article.

Section 1: Personal Details and Matrimonial History

The first section of Form E covers the basic background information about you and your marriage. This includes your full name, date of birth, address, and occupation. You will also need to provide the same details for your spouse.

You are asked to give the date of your marriage and the date of separation. The date of separation is particularly important because courts often treat assets acquired before marriage differently from those built up during it, depending on the circumstances of the case.

You must also state whether there are any children of the family, giving their names and dates of birth. Children do not need to be biological children of both parties; any child treated as a child of the family during the marriage can be relevant.

If you have any existing court orders, whether relating to children or previous financial matters, these should be noted here. Similarly, if there are any pending court proceedings elsewhere that could affect the financial picture, for example an injury claim or an inheritance dispute, these need to be disclosed.

This section also asks about any cohabitation or remarriage plans. While you are not obliged to discuss future intentions in detail, the court is entitled to know if you are already living with a new partner, as this can affect the financial outcome, particularly in relation to maintenance claims.

Keep this section factual and precise. It forms the backdrop against which everything else in Form E is read, and inaccuracies here can undermine your credibility throughout the rest of the document.

Section 2: Properties and Real Estate You Own

Section 2 is where you disclose all real property in which you have any interest. This includes your family home, any buy-to-let properties, holiday homes, commercial premises, and land. You must disclose property held solely in your name, jointly with your spouse, or jointly with any other person.

For each property you must provide:

• The full address
• Whether it is owned outright or subject to a mortgage
• The current estimated value
• The outstanding mortgage balance
• Your percentage share of ownership
• The current equity (value minus mortgage)
• Details of any charges, second mortgages, or equity release arrangements

You will need to obtain an up-to-date valuation for each property. The court will expect either a recent estate agent's valuation (usually a written letter from a local agent, not just an online estimate) or, in disputed cases, a formal RICS surveyor's report. If the two parties cannot agree on a value, the court may appoint a single joint expert to provide an independent valuation.

Do not forget properties you may have a beneficial interest in even if they are not in your name. For example, if you contributed financially to a property held in a family member's name, you may have a constructive trust claim, and that interest should be disclosed.

Mortgage statements are required as supporting documents. Make sure these are recent, ideally no more than a month old at the time of filing. If you have an interest-only mortgage, note that the capital balance will not have reduced over time, which can significantly affect the equity figure.

Use our free divorce financial calculator to get a rough sense of how property equity factors into a potential settlement before you finalise your Form E figures.

Section 3: Savings, Investments, and Other Assets

This section requires you to list every financial asset you hold, other than property and pensions, which have their own dedicated sections. The breadth of what must be included here surprises many people, so it is worth going through each category carefully.

Bank and building society accounts must all be listed, including current accounts, savings accounts, ISAs, and premium bonds. You need to provide the account name, number (or last four digits for security), the institution, and the current balance. Bank statements for the last twelve months are required as supporting documents for every account. This is non-negotiable and is one of the most common sources of disputes if statements reveal transactions that need explaining.

Investments include stocks and shares ISAs, unit trusts, investment bonds, and any directly held shares. List the provider, type of investment, and current value. Recent valuations or online account screenshots are acceptable supporting documents.

Life insurance policies with a cash surrender value must be listed. Term-only policies with no surrender value do not need to be included here, but endowment policies and whole-of-life policies with a cash value do.

Business interests are particularly important. If you own a business, either as a sole trader, in partnership, or through a limited company, you must disclose your interest. This typically requires the last two years of business accounts and, in complex cases, a formal business valuation. Undervaluing a business is one of the most common forms of non-disclosure and courts are alert to it.

Other assets to include are vehicles (give the make, model, year, and estimated value), valuable personal property such as jewellery, art, or antiques, cryptocurrency holdings, and any money owed to you by others. Even informal loans to friends or family members should be disclosed if they are significant.

Section 4: Pensions, Including How to Get a CETV

Pensions are often the largest single asset in a divorce, sometimes exceeding the value of the family home, particularly for older couples or those where one party has worked in the public sector. Yet they are frequently overlooked or undervalued. Section 4 of Form E requires you to disclose every pension arrangement you hold.

For each pension you must provide the Cash Equivalent Transfer Value (CETV). This is the value the pension scheme places on your benefits if you were to transfer them elsewhere. To obtain a CETV, you write to each pension provider or scheme administrator and request a CETV for divorce purposes. Providers are legally required to supply this within three months, though many respond sooner. There is usually no charge for the first CETV request, though some providers charge for subsequent requests.

The types of pension you must disclose include:

• Workplace defined benefit (final salary) schemes, both current and former employers
• Workplace defined contribution (money purchase) schemes
• Personal pensions, SIPPs, and stakeholder pensions
• The State Pension (you can request a State Pension forecast from the government's online service)

Note that the State Pension itself cannot be shared via a pension sharing order, but it is still relevant context for the court when assessing overall financial positions.

If a CETV is not yet available when you file your Form E, you can note that it has been requested and provide it as soon as it arrives. Do not simply leave the section blank without explanation.

Pensions can be dealt with in several ways in a financial settlement, including pension sharing, pension offsetting (where one party keeps the pension and the other receives more of another asset), or pension attachment orders. Understanding the CETV is the essential starting point for any of these discussions.

Section 5: Income, Liabilities, and Monthly Outgoings

This section covers your financial flows, what comes in each month and what goes out, as well as any debts you owe.

Income must be disclosed in full. This includes your gross and net salary, any bonuses (averaged over the last three years if variable), self-employment income supported by your last three years of tax returns and accounts, rental income, investment income, benefits, and any other regular source of money. If you expect your income to change significantly in the near future, for example due to a planned career change or retirement, you should note this.

Your most recent three payslips and your latest P60 are required as supporting documents for employment income. If you are self-employed, your last three years of self-assessment tax returns and business accounts are required.

Liabilities covers all debts. List every credit card, personal loan, car finance agreement, overdraft, student loan, HMRC tax liability, and any other money you owe. For each debt give the creditor, the outstanding balance, the monthly payment, and the interest rate. Recent statements are required as supporting documents.

Monthly expenditure is where you set out what you actually spend each month. This section is sometimes called the Schedule of Outgoings. It covers housing costs, utility bills, food, transport, clothing, childcare, school fees, holidays, hobbies, and any other regular expenses. Be honest and realistic. If your figures look implausibly low, the other side's solicitor or the judge will question them. If they look inflated, it may suggest you are attempting to portray yourself as having less disposable income than you do.

The income and expenditure figures matter because they inform what level of spousal maintenance, if any, is appropriate, and for how long. Courts look at the standard of living enjoyed during the marriage and try to meet each party's reasonable needs.

Section 6: Other Financial Circumstances and What You Are Asking For

The final substantive sections of Form E give you the opportunity to provide broader context and to state what financial outcome you are seeking.

Other financial resources is where you disclose anything that does not fit neatly into the earlier categories. This might include an expected inheritance (though courts are cautious about giving weight to inheritances that are not yet received), trust fund interests, an interest in a deceased person's estate that is being administered, or a redundancy payment you know is coming.

You must also disclose any significant changes you anticipate in your financial circumstances in the next twelve months. If you are about to be made redundant, are planning to retire, or expect a significant bonus, these should be mentioned here. Courts do not appreciate surprises.

Standard of living is addressed by a brief narrative. You are asked to describe the standard of living you enjoyed during the marriage. This does not need to be lengthy, but it gives the court context for assessing whether a proposed settlement meets the reasonable needs of each party.

Finally, what you are seeking sets out your financial proposals. You are asked to state in broad terms what orders you are looking for, for example, a transfer of property, a pension sharing order, a lump sum payment, or spousal maintenance. You do not need to give precise figures at the Form E stage in every case, but you should be clear about the categories of order you want the court to consider.

This section is also where you can flag any conduct you believe is relevant, though courts set a high bar before they will take conduct into account in financial proceedings. Day-to-day relationship difficulties rarely meet the threshold.

If you are concerned about the overall cost of the financial remedy process, our guide on how much divorce costs in the UK explains the range of fees involved. Solicitors typically charge between £150 and £400 or more per hour for financial remedy work, which is one reason many people choose to use a resource like Clarity Guide, available from £37, to understand the process before instructing a professional.

Supporting Documents You Must Attach to Form E

Form E is not just a form. It is a document pack, and the supporting evidence is just as important as the answers you give in the form itself. Filing Form E without the correct attachments is one of the most common mistakes people make, and it causes delays at the First Appointment.

Here is a summary of the key documents you should gather before completing Form E:

• Property: Estate agent valuation letters for all properties; mortgage statements dated within the last month for each mortgage
• Bank accounts: Twelve months of statements for every account in your name or jointly held
• Savings and investments: Recent valuations or account statements for all ISAs, bonds, and investment portfolios
• Pensions: CETV letters from each pension provider; State Pension forecast from the government website
• Employment income: Last three payslips; most recent P60
• Self-employment income: Last three years of self-assessment tax returns; business accounts for the same period
• Liabilities: Recent statements for all credit cards, loans, and other debts
• Business interests: Last two years of business accounts; any formal valuation if available

Organising these documents before you start filling in the form makes the whole process smoother. Create a folder, either physical or digital, and collect each document as you go. Give yourself plenty of time, because chasing pension providers for CETVs in particular can take several weeks.

Note that the court will ask the other party to file their Form E at the same time as you. Neither party should see the other's form before both have been filed and exchanged. This simultaneous exchange is designed to prevent either side from tailoring their figures in response to what the other has disclosed.

One important note for readers in Scotland: Form E is specific to England and Wales. Scotland has a different legal system and uses a different process for financial disclosure in divorce proceedings. If your divorce is in Scotland, you should read our complete guide to divorce in Scotland for the relevant process.