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

If your divorce involves sorting out finances through the court, you will almost certainly need to complete Form E — the official financial statement used in England and Wales. It is one of the most detailed documents in the entire divorce process, and getting it right matters enormously. This guide walks you through every section of Form E in plain English, so you know exactly what information to gather, what supporting documents to attach, and how to avoid the most common mistakes.

What Is Form E and Why Does It Matter?

Form E is the official financial disclosure document used in financial remedy proceedings in England and Wales. When you and your spouse cannot agree on how to divide your finances, and the matter goes before a court, both of you are required to complete a Form E independently and exchange them with each other. The court then uses these documents as the foundation for all financial discussions and decisions.

The form covers everything from your income and property to your debts, pensions, and future financial needs. It is not a quick form to fill in — the official document runs to around 28 pages — but it is a legally binding statement. That means you sign a declaration at the end confirming that the information you have provided is true and complete to the best of your knowledge. Providing false or misleading information is a serious matter and can result in the court penalising you, potentially significantly affecting your financial settlement.

Form E is used specifically in financial remedy proceedings in England and Wales. If you are going through divorce in Scotland, the process works differently — Scottish law uses separate procedures under the Family Law (Scotland) Act 1985. You can read more in our complete guide to divorce in Scotland.

Even if your case does not go to a full court hearing, Form E is often used during mediation or solicitor negotiations as a standard way to achieve full financial transparency. Some couples complete it voluntarily to ensure both sides have a clear picture of the marital finances before reaching an agreement.

It is worth noting that solicitors typically charge between £150 and £400+ per hour to help you complete Form E. If you want to understand the process thoroughly before spending that money — or explore whether you can handle parts of the process yourself — resources like this guide on divorcing without a solicitor can help you make an informed decision.

Section 1: Personal Details and Marriage Information

The first section of Form E covers your basic personal and marriage details. This part is relatively straightforward, but accuracy still matters because it establishes the factual background the court will rely on.

You will need to provide:

• Your full name, date of birth, and address
• Your spouse's full name and address
• The date of your marriage
• The date of your separation (if applicable)
• Details of any children of the family — their names, dates of birth, and who they currently live with
• Information about any other court proceedings relating to the children or finances

The date of separation can be particularly important because it may affect how the court views certain assets — for example, money earned or assets acquired after separation may be treated differently in some cases. If you are unsure about this, it is worth getting legal advice.

You should also disclose any previous marriages or civil partnerships here, as these can be relevant to the court's assessment of your financial history and any existing maintenance obligations you may have.

Supporting documents required at this stage are minimal, but make sure any dates you provide align with your divorce application (previously called a petition) to avoid inconsistencies that could raise questions later in proceedings.

Section 2: Financial Details — Income

This section requires you to provide a detailed breakdown of all your income from every source. Courts want a complete picture of what money is coming in each month, and you must include everything — even income that feels minor or irregular.

Income sources you must disclose include:

• Employment income: Your gross and net salary, plus any bonuses, commission, overtime, or benefits in kind such as a company car or private health insurance
• Self-employment income: If you run your own business, you will need to provide your last three years of accounts and tax returns, along with your most recent self-assessment return
• Rental income: Any income from property you let out, after deducting allowable expenses
• Investment income: Dividends, interest from savings accounts, income from trusts, or any other investment returns
• State benefits: Including Universal Credit, Child Benefit, Tax Credits, or any disability-related benefits
• Pension income: If you are already receiving pension payments, these must be declared here
• Any other income: This could include maintenance payments you currently receive, income from a second job, or freelance earnings

You will need to attach supporting evidence for your income. For employed individuals this typically means your last three months' payslips and your most recent P60. For self-employed individuals, as mentioned above, three years of accounts and tax returns are required.

Be thorough here. Courts are experienced at spotting inconsistencies between declared income and apparent lifestyle, and your spouse's solicitor will scrutinise this section carefully.

Section 3: Capital — Property, Savings, and Assets

The capital section is often the most complex part of Form E. Here you must disclose every significant asset you own, whether solely or jointly with your spouse or anyone else.

Property is usually the largest asset to disclose. For each property you have an interest in — including the family home, any buy-to-let properties, or properties abroad — you must provide:

• The full address and your interest in it (sole or joint ownership)
• The current estimated value (an estate agent's valuation is commonly used)
• The outstanding mortgage balance
• The net equity (value minus mortgage)
• Whether the property is mortgaged, and with whom

You will need to attach a mortgage statement showing the current balance, and evidence of the property's value such as an estate agent's letter or recent RICS valuation.

Beyond property, you must disclose all other capital assets, including:

• Bank and savings accounts: Every account in your name or jointly held, with the most recent 12 months of bank statements for each
• ISAs and investment accounts: Current values with supporting statements
• Shares and stocks: Include the current market value
• Cryptocurrency: This is increasingly scrutinised by courts — declare any crypto holdings and their current value
• Business interests: If you own a business or shares in a company, you must disclose its value. This may require a formal business valuation
• Motor vehicles: Declare any vehicles you own and their approximate value
• Valuable personal possessions: Jewellery, art, antiques, or other items worth more than around £500
• Any other assets: Including money owed to you by others

You can use our free divorce financial calculator to get an initial sense of how assets and liabilities might be divided before you begin the formal process.

Section 4: Pensions — Often the Most Overlooked Asset

Pensions are frequently the second-largest asset in a divorce after the family home, yet they are often poorly understood and sometimes forgotten entirely. Form E requires you to disclose all pension arrangements, including those you may have largely forgotten about from previous employment.

For each pension you hold — whether a workplace defined benefit scheme, a personal pension, a self-invested personal pension (SIPP), or any other arrangement — you must provide:

• The name of the pension provider
• The policy or scheme reference number
• The Cash Equivalent Value (CEV) or Cash Equivalent Transfer Value (CETV) — this is a figure provided by the pension scheme that represents the current value of the pension for divorce purposes

To obtain a CETV you need to write to your pension provider and request one. This can take several weeks, so it is wise to do this as early as possible. There is usually no charge for the first CETV request in any 12-month period, though some providers charge for subsequent requests.

You must also disclose any pension income you are already receiving, and whether you have nominated any beneficiaries.

The State Pension is handled separately — the court will consider each party's State Pension entitlement as part of the overall picture, and you can obtain a State Pension forecast from HMRC to include.

Courts have several options when dealing with pensions, including pension sharing orders, pension attachment orders, and pension offsetting (where one party keeps the pension and the other receives a larger share of another asset). Getting this section right is crucial because errors or omissions here can significantly distort the overall financial picture presented to the court.

Section 5: Liabilities, Financial Needs, and Future Plans

Form E does not just look at what you own — it also asks you to disclose what you owe and what you will need going forward. This gives the court a complete picture of your financial situation rather than just your assets in isolation.

Liabilities to disclose include:

• Credit card balances (with recent statements)
• Personal loans
• Car finance agreements
• Overdrafts
• Any money you owe to family members or friends
• Tax liabilities, including any outstanding self-assessment bills
• Any other debts or financial obligations

Next, the form asks about your financial needs, obligations, and responsibilities. This is your opportunity to explain to the court what you genuinely need to live on. You should provide a monthly breakdown of your outgoings, including housing costs, utilities, food, transport, childcare, and any other regular expenses. Be honest and realistic — courts are experienced at assessing whether a budget is reasonable.

You will also be asked about your future earning capacity — whether you expect your income to change significantly, whether you have taken a career break and plan to return to work, or whether there are health reasons that may affect your ability to earn.

If you have a new partner, or if your spouse has one, this may be relevant to the court's assessment of financial needs. You do not need to include a new partner's income in your own Form E, but you should disclose if you are cohabiting, as this affects your housing costs and needs.

Finally, this section asks about any conduct you believe the court should take into account. In practice, courts rarely penalise financial conduct unless it has been truly exceptional — for example, one party deliberately dissipating assets to reduce what is available for division. General relationship conduct (who left whom, who had an affair) is almost never relevant to financial proceedings.

Supporting Documents: What to Attach to Form E

Form E is only as useful as the evidence that supports it. The form itself specifies exactly which documents must be attached, and failing to include the right paperwork is one of the most common reasons for delay in financial remedy proceedings.

Here is a summary of the key supporting documents you will need to gather:

Organising these documents before you start filling in the form will save you significant time and stress. Create a folder — physical or digital — for each category and collect everything together in advance. Missing documents can cause real delays in proceedings and may frustrate the court.

If you are unsure about the full cost implications of financial remedy proceedings, our guide on how much divorce costs in the UK gives a clear breakdown of what you might expect to pay at each stage.

Common Mistakes to Avoid When Completing Form E

Form E mistakes can be costly — both financially and in terms of the time they add to proceedings. Here are the most common errors people make, and how to avoid them.

1. Incomplete disclosure
The most serious mistake is failing to disclose assets. Whether accidental or deliberate, non-disclosure can result in the court varying any order made later if the omission comes to light — even years down the line. Declare everything, including assets that feel modest or that you believe should not be shared.

2. Outdated figures
Property values, savings balances, and pension CETVs all change over time. Try to use figures that are as current as possible, and note the date of each valuation on the form.

3. Forgetting old pensions
Many people have workplace pensions from jobs they held years ago. Contact the Pension Tracing Service (available via the government website) if you are unsure whether you have any dormant pension arrangements.

4. Underestimating business value
If you are self-employed or own shares in a company, the value of that business interest needs to be disclosed accurately. A business valuation carried out by a specialist is often worth the investment, as undervaluing a business can be challenged by your spouse's legal team.

5. Missing supporting documents
As outlined above, the form specifies which documents must accompany it. Courts and opposing solicitors will quickly notice if key statements or valuations are missing.

6. Confusing gross and net figures
Some sections ask for gross income and some ask for net. Read each question carefully to ensure you are providing the right figure.

7. Rushing the narrative sections
The sections asking about financial needs and future plans are your opportunity to explain your circumstances clearly. Do not rush these — a well-articulated account of your genuine needs can have a real impact on the outcome.

If you would like a clearer overall picture of the divorce process in England and Wales before diving into Form E, the complete guide to divorce in England and Wales is a useful starting point.