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

Form E is one of the most important documents in any contested divorce financial case in England and Wales. It is a detailed financial statement that both spouses must complete honestly and in full, giving the court and each other a clear picture of the finances before any settlement is agreed. Getting it right matters enormously because errors, omissions or exaggerations can seriously damage your case and even lead to penalties.

What Is Form E and When Do You Need to Complete It?

Form E is the official financial statement used in financial remedy proceedings in the family courts of England and Wales. You will need to complete it if your financial settlement cannot be agreed privately and the matter proceeds to a First Directions Appointment (FDA) at court.

Both spouses must each complete their own Form E independently and exchange them simultaneously, usually no later than 35 days before the FDA hearing. The form runs to around 28 pages and covers everything from property and savings to pensions, business interests and future needs.

It is worth noting that Form E is specific to England and Wales. If you are divorcing in Scotland, the financial disclosure process works differently under Scots law. You can read more in our complete guide to divorce in Scotland.

Even if your case settles before a court hearing, your solicitor may still ask you to fill in a Form E or a similar document to structure negotiations. Some couples also use it as a voluntary disclosure tool during mediation. Either way, understanding what it contains helps you prepare much faster and avoid expensive delays.

Solicitors typically charge £150 to £400 or more per hour, and completing Form E with professional help can run into several hours of billable time. That is why having a clear, plain-English guide to hand, like those available from Clarity Guide from £37, can save you real money before you even walk into a solicitor's office.

Section 1: Personal Details and the Marriage

The opening section of Form E asks for straightforward personal information about you, your spouse and your marriage. Do not rush this part as errors here can cause administrative problems later in the proceedings.

You will need to provide:

• Your full legal name, date of birth and address
• Your spouse's full name, date of birth and address
• The date of your marriage and the date of any separation
• Details of any children of the family, including their names, dates of birth and who they currently live with
• Whether either party has remarried or entered a new civil partnership

This section also asks whether you are currently cohabiting with a new partner, which can be relevant to the court's assessment of your housing and income needs going forward.

Be precise about dates. The date of separation in particular can affect how the court views asset accumulation, especially if significant assets were acquired after the couple stopped living together. Courts in England and Wales have discretion over the start and end points they consider when looking at the marital pot, so accuracy here genuinely matters.

If you have children, their ages and living arrangements will influence discussions about housing needs and child maintenance, both of which feed directly into the financial settlement. Keep this section factual and objective.

Section 2: Financial Needs, Obligations and Responsibilities

This section asks you to set out your current and future financial needs. It is one of the most significant parts of Form E because the court uses it to assess what each party genuinely requires to rebuild their life after the marriage ends.

You will need to cover:

• Housing needs: Do you intend to buy, rent or stay in the family home? What would a suitable property realistically cost in your area?
• Income needs: What income do you need each month to cover your reasonable living expenses? Break this down honestly.
• Capital needs: Are there any specific capital expenses on the horizon, such as a deposit for a property, essential vehicle purchase or education costs for children?
• Child-related costs: If children live with you, outline the costs of their upbringing, schooling and activities.

You are also asked about any financial obligations to third parties, such as maintenance payments to a former partner from a previous relationship, or financial support for elderly parents.

Courts expect figures to be realistic and evidenced where possible. Inflating your needs or understating them can both cause problems. If you claim you need a five-bedroom house but have no children and a modest income, the court will scrutinise that claim carefully.

Think about the next three to five years when completing this section. Consider whether your circumstances are likely to change, for example if you plan to retrain, reduce working hours to care for children, or retire within a few years. All of these factors are relevant to the court's assessment.

Section 3: Property, Savings, Investments and Other Capital Assets

This is the most detailed section of Form E and the one that takes the longest to complete accurately. You must disclose every capital asset you own, whether solely or jointly, in the UK or abroad.

Property

For any property you own, you must provide:

• The full address and current estimated market value (a recent estate agent's valuation or RICS report is ideal)
• The outstanding mortgage balance as at the date of the form
• The net equity (value minus mortgage)
• Whether the property is in your sole name, joint names or a third party's name

Bank and savings accounts

List every bank account, savings account, ISA and cash holding. You need to provide the name of the institution, the account number (last four digits is acceptable), and the current balance. You must attach three months of recent bank statements as supporting evidence.

Investments and shares

Include any stocks, shares, unit trusts, investment ISAs, premium bonds or other investment vehicles. Provide the current value with a recent statement where possible.

Business interests

If you own a business, either as a sole trader, in a partnership or as a director and shareholder of a limited company, you must disclose the value of your interest. This often requires an accountant's valuation, which can add time and cost to proceedings.

Other assets

This includes valuable personal possessions such as vehicles, jewellery, art and antiques over a reasonable threshold. Be sensible and honest. Courts are not usually interested in everyday household furniture but will take note of significant items.

You can use our free divorce financial calculator to get a rough sense of how your assets and liabilities balance out before you complete this section.

Section 4: Income, Pensions and Liabilities

Income

You must declare all sources of income, not just your salary. This includes:

• Employment income (provide your three most recent payslips and your most recent P60)
• Self-employment or partnership income (last two years of accounts or tax returns)
• Rental income from any investment properties
• Dividends and interest
• State benefits including Universal Credit, Child Benefit or disability benefits
• Any other regular income such as maintenance received from a previous partner

Courts look closely at the gap between declared income and actual lifestyle. If your bank statements show spending that exceeds your stated income, you will need to explain the difference.

Pensions

Pensions are often the second-largest asset in a marriage after the family home, yet they are frequently undervalued or overlooked. You must disclose:

• Every pension scheme you hold, including workplace pensions (defined benefit and defined contribution), personal pensions, SIPPs and the State Pension
• The Cash Equivalent Transfer Value (CETV) for each pension, which you request from your pension provider

Getting CETVs can take several weeks, so request them as early as possible to avoid delaying your submission.

Liabilities

List all debts, including:

• Mortgages (already covered in the property section, but confirm here)
• Credit cards and store cards
• Personal loans and car finance
• Overdrafts
• Any informal loans from family members
• Tax liabilities (especially relevant if self-employed)

Debts are just as important as assets. The court needs the full picture of your net financial position, not just the headline figures.

Section 5: Other Information and the Statement of Truth

The final substantive section of Form E asks for additional information that does not fit neatly into the earlier categories. This is where you have the opportunity to give the court important context.

Contributions to the marriage

You can note any significant financial or non-financial contributions you made during the marriage. For example, if you gave up a career to raise children or brought a substantial inheritance into the marriage, this is the place to mention it. Courts in England and Wales consider both financial and non-financial contributions when dividing assets.

Conduct

In most cases, conduct is not relevant to financial proceedings. However, in exceptional circumstances where conduct has been so serious that it would be inequitable to disregard it, you can raise it here. This is a high bar and you should take legal advice before including anything along these lines.

Inheritance prospects

If you have a reasonable expectation of receiving a significant inheritance in the near future, for example from an elderly parent with a known estate, the court may take this into account. Be honest but proportionate.

Pre-nuptial or post-nuptial agreements

If you signed a pre-nuptial or post-nuptial agreement, note it here. While not automatically binding in England and Wales, courts do give weight to such agreements if they were entered into freely and with full disclosure on both sides.

The Statement of Truth

At the end of Form E, you must sign a statement of truth, confirming that the information you have provided is accurate and complete to the best of your knowledge. This is not a formality. Providing false or misleading information in Form E is a serious matter that can constitute contempt of court and can result in adverse findings against you, including cost penalties.

If you want to understand how Form E fits into the wider divorce process, our complete guide to divorce in England and Wales covers every stage from petition to financial order in plain English.

Common Mistakes to Avoid When Completing Form E

Form E is a sworn document and the court takes incomplete or misleading disclosure seriously. Here are the most common mistakes people make, and how to avoid them.

Forgetting dormant accounts

Even if an account has barely any money in it, you must declare it. Courts sometimes ask for bank statements going back further than three months, and undisclosed accounts can surface. Omitting them, even accidentally, looks like concealment.

Undervaluing the family home

It can be tempting to use a low estate agent estimate if you want to reduce the apparent size of the marital pot. However, if your spouse gets an independent valuation that is significantly higher, this will undermine your credibility across the whole form.

Missing pension schemes

People often forget old workplace pensions from previous employers. Check your pension records carefully. You can use the government's Pension Tracing Service if you have lost track of any schemes.

Leaving the business interest section blank

If you are self-employed or run a company, you cannot simply leave the business section blank because you consider the business to be personal or not worth much. The court requires a proper valuation.

Failing to attach supporting documents

Form E requires a specific bundle of supporting documents. Commonly missed items include mortgage statements, pension CETVs and business accounts. Missing documents will cause delays and may result in further court directions.

Rushing the income section

If you are self-employed with variable income, take time to calculate a realistic average. Using only your best year or only your worst year will raise questions.

If the cost of professional help feels prohibitive, remember that preparation pays off. Understanding the process thoroughly before you instruct a solicitor reduces the hours they need to spend explaining basics, which directly reduces your bill. Clarity Guide is available from just £37 and gives you exactly that foundation. You can also explore how much divorce costs in the UK to plan your budget realistically.