Form E Documents: The Complete Checklist for Divorce Financial Disclosure

Fact checked by Jess Knauf, Co-founder, Family Law Service, 15 March 2026

Gathering your Form E documents is one of the more time-consuming parts of the divorce process, and one of the most important. Form E is the financial statement used in divorce proceedings in England and Wales. It requires you to set out your full financial picture: every asset, every debt, every source of income, and every pension.

Get it right and the process moves forward smoothly. Get it wrong, and you may face delays, extra legal costs, pointed questions from your ex’s solicitor, and in serious cases, consequences for non-disclosure.

This guide gives you a full Form E checklist, explains what each section requires, and flags the common mistakes people make so you can avoid them.

What Is Form E and Why Does It Matter?

Form E is a standard court document used in financial remedy proceedings following divorce or dissolution of a civil partnership. It is the primary financial disclosure document, and both parties are required to complete one.

It is not optional if you go to court, and it is not simply administrative. Form E is a legally binding statement. Signing it confirms that the information you have provided is complete and accurate to the best of your knowledge. Failure to make full disclosure can lead to contempt of court, and in serious cases, criminal proceedings under the Fraud Act 1996.

The court uses the information in both parties’ Form E documents to understand the full financial picture and to work towards a fair settlement. The more thorough and accurate your disclosure, the smoother the process tends to be.

When Do You Need to Complete Form E?

Form E is required when financial remedy proceedings begin in court. Both parties are typically ordered to exchange Form E documents at the same time, usually around 35 days before the First Directions Appointment (FDA).

Even if you are hoping to reach an agreement without going to court, many solicitors and mediators ask both parties to complete a Form E voluntarily. This ensures both sides have a clear and comparable view of the finances before any negotiations begin.

Starting to gather your Form E documents early is always worthwhile. Some items, particularly pension valuations, can take weeks or months to arrive.

The Form E Documents Checklist: Section by Section

The Form E is divided into five main sections. Here is what you need to gather for each one.

Section 1: Personal Information

This section covers basic personal details for you, your spouse, and any children. Most of it is straightforward, but one area regularly causes confusion: child maintenance.

This section is not asking you to state what you would like your ex to pay. It is asking what is currently being paid, or what should be paid under the Child Maintenance Service statutory formula. Keep it factual.

Documents to gather:

• Details of any existing child maintenance arrangements
• Details of any court orders already in place
• Details of any other ongoing legal proceedings

Section 2: Income

This section asks you to set out all sources of income. How you complete it depends on how you earn. Consider which category applies to you before you begin, as the sub-sections differ significantly for employees, self-employed individuals, and business owners.

If you are employed:

• Last 12 months of payslips
• P60 for the last two tax years
• Employment contract or letter confirming salary and terms
• Details of any bonuses, commission or benefits in kind
• Company car benefit statements if applicable

If you are self-employed or run a business:

• SA302 tax calculations for the last two years
• Full business accounts for the last two years
• Business bank statements for the last 12 months
• VAT returns if applicable
• An accountant’s letter confirming your income position
• Corporation tax computations if you operate via a limited company

Other income sources:

• Rental income statements and tenancy agreements
• Investment income certificates or dividend vouchers
• State benefit award letters
• Pension income statements if already drawing a pension
• Any freelance or contract work records

Section 2: Capital, Assets and Liabilities

This is the most detailed part of the Form E document checklist. Each sub-section has a grey box at the top listing the supporting documents required. These are not suggestions. They are requirements, and failing to include them will lead to questions from the other side, which may increase your legal costs.

Bank and savings accounts (12 months statements for each):

• All personal current and savings accounts
• All joint accounts
• ISAs and cash ISAs
• Premium bonds
• Children’s accounts where you are the controller
• Any foreign bank accounts

A common mistake here is providing only one or two bank statements, or a screenshot of a balance. The Form E requires a full 12-month run of statements for every account. Gaps are likely to be questioned.

Property:

• Land Registry title documents for all properties
• Annual mortgage statements and a full mortgage redemption statement
• Professional property valuation or three estate agent valuations
• Buildings and contents insurance documents
• Service charge and ground rent demands for leasehold properties
• Rental agreements and management statements for investment properties

Note: a full mortgage redemption statement is required, not just a current balance. This reveals any early redemption charges, which can significantly affect the net value of the property.

Investments and other assets:

• Investment portfolio statements
• Share certificates and stocks and shares ISA statements
• Unit trust and bond documentation
• Cryptocurrency exchange statements and wallet balances
• Vehicle registration documents and valuations
• Valuations for jewellery, art, antiques or collections of significant value

Section 2: Pensions

Pensions are often the most valuable asset in a divorce, and the most commonly overlooked. You must disclose every pension you hold, including old workplace pensions from previous jobs, even if you have not contributed to them for years.

For each pension, you will need:

• An annual benefit statement or current valuation
• A cash equivalent transfer value (CETV) dated within 12 months
• Pension scheme booklets where available
• A state pension forecast from HMRC (available via the Government Gateway)

Request your pension valuations as early as possible. Some providers take several months to respond, and defined benefit schemes in particular can take longer. This is the one item on the Form E checklist that can hold up the whole process if left to the last minute.

You can request your state pension forecast directly from GOV.UK.

Section 2: Debts and Liabilities

All debts must be disclosed, not just the obvious ones. This includes:

• Mortgage statements for all properties (12 months)
• Credit card statements for all cards (12 months)
• Personal loan agreements and statements
• Hire purchase agreements
• Student loan statements
• Bank overdraft facilities
• Tax liability notices
• Any outstanding professional fees

Section 2: Business Interests

If you own a business, are a director of a company, or have a stake in a partnership, this section applies to you. You will need:

• Company accounts for the last two years
• Articles of association and shareholders’ agreements
• Share certificates
• Directors’ loan account statements
• A professional business valuation in most cases
• Partnership agreements and capital account statements if applicable

Business valuation is a specialist area and it is worth taking advice early if business interests are involved. The value attributed to a business can significantly affect the overall settlement.

Section 3: Financial Needs

Income Needs (Section 3.1)

This section asks you to set out your monthly budget, both now and after separation. Think of it as your personal expenditure breakdown. Go through your bank statements and direct debits carefully, and account for everything from household bills to children’s activities.

The Form E template does not give you enough space to list everything. It is common practice to attach a separate spreadsheet and carry the totals into the relevant fields on the form. Your solicitor can advise on the best approach.

Typical items to include in your budget:

• Mortgage or rent payments
• Utility bills, council tax, buildings and contents insurance
• Food and household shopping
• Transport costs including fuel, insurance, MOT and servicing
• Mobile phone, broadband and TV packages
• Childcare, school fees and children’s activities
• Medical and dental costs
• Clothing and personal expenses

Capital Needs (Section 3.2)

This section addresses your bigger financial requirements, typically housing. It is one of the most significant parts of anyone’s financial case and will usually require specific legal advice before you complete it. There is no one-size-fits-all answer here, and what you state should reflect your genuine and reasonable needs.

Section 4: Narrative Responses

Section 4 gives you the opportunity to provide context that cannot be captured in the figures alone. It covers things like the background to the marriage, any conduct you consider relevant, and your proposals for the children’s living arrangements.

One area that regularly trips people up is Section 4.4, which asks about conduct. It is worth noting that your spouse’s behaviour during the marriage, including adultery, is generally not taken into account by the court when deciding the financial settlement. The bar for conduct to be relevant is very high. Take legal advice before including anything in this section, as raising conduct unnecessarily can complicate proceedings and increase costs.

Section 5: Proposals and Declarations

The final section of Form E sets out your proposals for settlement. Before completing this section, it is worth taking legal advice on what outcomes are realistic given your particular circumstances. Making ill-considered proposals here can make negotiations harder later on.

The declaration at the end of Form E is a statement of truth. By signing it, you confirm that everything you have provided is complete and accurate. Take this seriously as the courts and solicitors do.

Form E Filing Deadlines: What You Need to Know

If your case is proceeding through court, Form E must be exchanged simultaneously by both parties. The key deadlines to be aware of are:

Missing these deadlines causes delays and can lead to additional hearings and costs.

Practical Tips for Completing Your Form E Documents

Step 1: Start with the pensions. Request a CETV from every pension provider you have ever had. This includes old employer schemes. Do this before anything else, as it takes the longest.

Step 2: Gather 12 months of statements for every account. Bank accounts, credit cards, and mortgage accounts all require a full year’s run. Do not rely on online screenshots; download or request official statements.

Step 3: Get property valuations. Arrange three estate agent appraisals, or commission a formal RICS valuation if the value is likely to be disputed.

Step 4: Organise everything by category. Use the sections of this Form E checklist as your folder structure. Keep originals and make digital copies of everything.

Step 5: Check for completeness before filing. Read through every section of your completed Form E and cross-reference with the supporting documents. Every grey box on the form has a list of required documents. Make sure each one is covered.

Step 6: Review with a solicitor before signing. The declaration at the end is a statement of truth. It is worth having a solicitor or McKenzie Friend review the completed form before you sign and file it.

 

What Happens After Form E Is Exchanged?

Once both parties have exchanged Form E, the next step is usually the First Directions Appointment (FDA). At this hearing, the court reviews the disclosure and gives directions for the case, including any further evidence required such as expert valuations.

If both parties can reach agreement before or after the FDA, they will not need to proceed to a full financial hearing. Any agreed settlement should be recorded in a consent order and approved by a judge to make it legally binding.

Without a consent order, financial claims remain open even after the divorce is finalised. A clean break consent order severs all financial ties and protects both parties from future claims.

“When appropriate, we recommend a clean break consent order, because without one, financial claims between ex-spouses stay open indefinitely. We have seen people receive unexpected claims years after their divorce was finalised. A consent order closes that door for both parties and gives everyone the certainty to move forward.”

— Jess Knauf, Co-founder, Family Law Service