How to Complete Your Form E

If you’re going through a divorce and need to exchange detailed financial information with your ex-partner, you may need to complete a Form E – Financial Statement. This comprehensive document can feel overwhelming when you first receive it, with its 30+ pages covering everything from property values to pension details. But understanding what’s required and approaching it systematically can make the process far more manageable. In this guide, we’ll walk you through how to complete your Form E section by section, explain what documentation you need, share practical tips for completion, and clarify when Form E is necessary versus when simpler disclosure methods might work for your situation.

What is Form E and When Do You Need It?

Form E (officially called a Financial Statement) is the standard form used in England and Wales for providing detailed financial disclosure during divorce proceedings. It’s a comprehensive document that requires both parties to reveal their complete financial situation, including income, assets, debts, pensions, and living expenses.

When Form E is Required

Form E is mandatory if you’re going to court for financial proceedings. Once court proceedings have started, both parties must complete and exchange Form E within a set timeframe.

When Form E Might Be Used (But Isn’t Mandatory)

Many couples use Form E even when they’re not going to court. It provides a structured format for exchanging financial information during:

• Solicitor negotiations – Your solicitor may ask you to complete Form E to share with your ex-partner’s solicitor
• Mediation – Some mediators use Form E as a disclosure tool, though many use simpler formats
• Voluntary disclosure – Couples sometimes complete Form E to ensure comprehensive disclosure before reaching agreement

“We often see people who’ve completed Form E as part of their negotiations, and then once they’ve agreed, they come to us for a consent order with a Form D81. Form E is excellent for detailed disclosure, but if you’ve reached agreement, Form D81 is simpler and sufficient for court approval of your consent order. The key is choosing the right disclosure method for where you are in the process.” — Jess Knauf, Co-founder, Family Law Service

Form E vs Form D81: What’s the Difference?

If you’ve already reached an agreement on finances, you don’t need Form E – Form D81 is sufficient for your consent order application. For more context on Form E and whether you need to complete it, read Mediate UK’s comprehensive guide: What is Form E in Divorce and Do I Need to Complete It?

Before You Start: What You’ll Need

Form E requires comprehensive supporting documentation. Gathering these documents before you begin will make the process much smoother.

Essential Documents You Must Provide

Start With Pensions Early

Pension valuations can take 6-8 weeks to obtain from pension providers. Request these first, as they’re often the longest wait. You need a Cash Equivalent Value (CEV) dated within the last 12 months for each pension.

The Two-Folder Method

Create two folders (physical or digital):

1. Supporting Documents – All the statements, valuations, and evidence you’ll attach to Form E
2. Working Notes – Your calculations, estimates, and rough figures while you complete the form

This keeps you organised and makes it easier to find documents when you need to reference them.

Section-by-Section Guide to Completing Form E

Here we will walk through each section of Form E systematically, covering what’s required and common pitfalls to avoid.

Section 1: General Information

This section covers personal details about you, your marriage, and your children. What to include:

• Your full name, address, date of birth
• Details of your marriage (date, place)
• Your occupation and employer
• Details of all children (including adult children if still dependent)

Child Maintenance: This paragraph sometimes causes confusion. You’re not asking the court what child maintenance should be – you’re stating what is currently being paid or what should be paid according to the CMS calculator. If no maintenance is currently paid, state that clearly. Common mistakes:

•  Leaving the child maintenance section blank
•  Stating what you want rather than what is being paid
•  Using nicknames instead of legal names

Tip: Be factual and objective. This isn’t the place to explain circumstances – just state the facts.

Section 2.1: Real Property (Land and Buildings)

List every property you own or have an interest in, including:

• The family home
• Buy-to-let properties
• Property abroad
• Property you own jointly with anyone else (not just your spouse)

For each property, provide:

• Full address and type of property
• Names on the title and percentage ownership
• Current value (estate agent valuation required)
• Outstanding mortgage balance (redemption statement required)
• Details of any loans secured against the property

Supporting documents required:

• Estate agent valuations (at least one, ideally two or three)
• Mortgage redemption statement showing early repayment charges
• Land Registry title documents

Common mistakes:

• Using Rightmove estimates instead of formal valuations
• Providing a mortgage balance screenshot instead of a full redemption statement
• Forgetting to include inherited property or property held in trust

Tip: Early repayment charges matter. A redemption statement shows not just the balance, but any penalties for paying off the mortgage early – this affects the true equity in the property.

Section 2.2: Personal Bank, Building Society and National Savings Accounts

List every account you hold, no matter how small the balance. Include:

• Current accounts
• Savings accounts
• ISAs
• Joint accounts (show your share of the balance)
• Children’s accounts where you are a trustee
• Premium bonds
• Cryptocurrency accounts

For each account:

• Name of bank/institution
• Account number (last 4 digits can be masked for security)
• Type of account
• Balance as at the date you sign Form E

Supporting documents required:

• 12 months of statements for every account
• Most recent statement showing current balance

Common mistakes:

• Only providing three months of statements
• Forgetting about old accounts with small balances
• Not including cryptocurrency or online payment accounts (PayPal, etc.)
• Providing screenshots instead of official statements

“The 12-month bank statement requirement often surprises people, but there’s good reason for it. These statements show spending patterns, unusual transactions, and help verify income. We regularly see cases where someone says ‘I only earn £X’ but the bank statements show deposits that don’t match. Transparency here avoids problems later.” — Jess Knauf, Co-founder, Family Law Service

Section 2.3: Investments (Stocks, Shares, Bonds, etc.)

Detail all investments including:

• Stocks and shares (individual holdings or in ISAs)
• Investment bonds
• Unit trusts
• Government bonds
• Any other investment products

For each investment:

• Name of company/fund
• Number of shares/units held
• Current value (as at date of Form E)
• Purchase price (to show any gains/losses)

Supporting documents:

• Latest portfolio valuation or statement
• Investment account statements for last 12 months

Common mistakes:

• Forgetting about workplace share schemes
• Not including investments held in your children’s names but funded by you
• Undervaluing investments by using old figures

Section 2.4: Life Insurance Policies

Include all life insurance policies, including:

• Term life insurance (usually no surrender value)
• Whole of life policies (may have surrender value)
• Endowment policies
• Critical illness policies

What to state:

• Provider name and policy number
• Type of policy
• Sum assured (death benefit)
• Surrender value (if applicable)
• Monthly premiums

Common mistakes:

• Confusing sum assured with surrender value
• Not including policies through your employer
• Forgetting about old policies that are paid up

Tip: Term insurance has no surrender value (you can’t cash it in), but it still needs to be listed as it forms part of the financial picture.

Section 2.5: Pensions

Pension disclosure is mandatory, even if you think a pension is small or “from a job you had years ago.” All pensions must be valued and disclosed. Types of pension to include:

• State pension forecast payment
• Workplace pensions (defined benefit and defined contribution)
• Personal pensions
• SIPPs (Self-Invested Personal Pensions)
• Any pension you’re currently contributing to or have contributed to in the past

What you need:

• Cash Equivalent Value (CEV) – This is the value the pension scheme would pay to transfer your pension elsewhere
• Date the CEV was calculated (must be within last 12 months)
• Type of pension (defined benefit, defined contribution, hybrid)
• Annual pension amount (for defined benefit pensions)

Supporting documents:

• CEV statement from each pension provider
• Annual pension statements

Common mistakes:

• Saying “I’ll get the pension statement later” – get it NOW, it takes weeks
• Not including old workplace pensions
• Confusing the annual pension amount with the transfer value
• Thinking small pensions don’t matter – they all count

Important: Pension valuations can take 12+weeks to obtain. Request these immediately, even before you start filling in Form E. Contact every pension provider you’ve ever contributed to.

Section 2.6: Other Assets

This catch-all section includes anything valuable not already covered: Include:

• Motor vehicles (cars, motorcycles, boats)
• Valuables (jewellery, artwork, antiques, collections)
• Money owed to you by others
• Business interests and company shares
• Patents, copyrights, or intellectual property
• Any other assets worth more than £500

For each asset:

• Description
• Current value (be realistic – second-hand value, not replacement value)
• Evidence of ownership

Common mistakes:

• Overvaluing items (listing jewellery at insurance value rather than resale value)
• Forgetting about valuable collections (wine, watches, memorabilia)
• Not including loans you’ve made to family members
• Missing business interests or directorships

Tip: For vehicles, use online valuers, for more realistic valuations rather than retail prices.

Section 2.7: Liabilities (Debts)

Full and frank disclosure includes all debts, not just the ones you want to disclose. Include:

• Credit cards
• Personal loans
• Overdrafts
• Store cards
• Buy now, pay later arrangements (Klarna, Clearpay, etc.)
• Tax liabilities
• Loans from family members
• Business debts (if you’re personally liable)

For each debt:

• Creditor name
• Account number
• Total amount owed
• Monthly payment amount
• Interest rate
• Whether it’s in your sole name or joint

Supporting documents:

• Latest statements for all credit cards and loans
• Loan agreements
• Correspondence about any payment arrangements

Common mistakes:

• Not including informal loans from family
• Hiding credit cards or debts out of embarrassment
• Not including business debts you’re personally liable for
• Forgetting about tax liabilities (self-assessment tax due)

Why honesty matters: Deliberately hiding debts is material non-disclosure. If discovered later, it can invalidate your financial settlement.

Section 2.8: Capital Gains Tax

If you sell assets as part of your divorce settlement, there may be Capital Gains Tax (CGT) implications. What to consider:

• Sale of investment properties (not your main home)
• Sale of substantial share portfolios
• Transfer of assets between spouses (usually exempt during marriage/civil partnership)

What to state:

• Estimated CGT liability on sale of specific assets
• Whether you’ve used your annual CGT allowance

Common mistakes:

• Assuming all property sales incur CGT (your main residence is usually exempt)
• Not getting professional tax advice on complex investments

Tip: If you’re unsure about CGT, note this in the form and indicate you’ll get advice. Complex tax calculations may require an accountant.

Section 2.9: Summary of Your Financial Position

This is a summary table that totals everything from the previous sections. Assets:

• Total value of all assets (property, savings, investments, pensions, other assets)

Liabilities:

• Total value of all debts

Net Position:

• Assets minus liabilities = your net worth

This summary gives a snapshot of your overall financial position. The court (or your ex-partner’s solicitor) will scrutinise whether the figures add up correctly. Tip: Double-check your arithmetic. Common errors include forgetting to add a property value or miscalculating debt totals.

Section 2.10-2.13: Income

The income sections can be complicated, especially for self-employed people or business owners. There are different sections depending on your employment status.

Section 2.10: Income from Employment

If you’re employed (PAYE), this section is relatively straightforward. What to include:

• Gross annual income (before tax)
• Net income (after tax and NI)
• Bonus, overtime, commission (average over last year)
• Benefits in kind (company car, private medical insurance, etc.)

Supporting documents:

• Last 3 months of payslips
• P60 from last tax year
• Employment contract (if requested)

Common mistakes:

• Only stating basic salary and forgetting bonuses/overtime
• Not including benefits in kind
• Confusing gross and net income

Tip: If your income varies significantly (shift work, commission), provide 12 months of payslips and calculate the average.

Section 2.11-2.12: Self-Employment and Partnership/Company Income

If you’re self-employed, run a business, or are a company director, these sections are more complex. What to include:

• Details of your business (name, nature, structure)
• Your share of the business
• Profit drawn from the business in last financial year
• Dividends paid
• Expected profit for current year

Supporting documents required:

• Last 2 years of accounts (full accounts, not just tax returns)
• Last 2 years of tax returns (SA302 and tax year overview)
• Business bank statements (if requested)

Common mistakes:

• Only providing tax returns without full accounts
• Not including dividends as income
• Underestimating current year’s profit
• Not disclosing retained profits in the business

“Self-employed clients often struggle with this section because their ‘income’ isn’t as clear-cut as PAYE employees. We recommend working with your accountant to complete this part. Remember, the court looks at drawings, dividends, benefits, and retained profits – not just what hits your personal bank account. If you’re minimising income through your business structure, expect questions.” — Jess Knauf, Co-founder, Family Law Service

Tip: If your business income is complex, consider getting professional help. Our Form E completion service (£250) includes guidance on business income sections, or book a legal advice session (£299) specifically focused on disclosure.

Section 2.13: Investment Income, Rental Income, and Other Income

Include all other sources of income:

• Rental income from properties
• Interest from savings
• Dividends from investments
• Benefits (Universal Credit, Child Benefit, etc.)
• Maintenance from a previous relationship
• Any other income sources

For rental income:

• Gross rental income (before expenses)
• Allowable expenses (mortgage interest, repairs, letting fees)
• Net rental income

Supporting documents:

• Bank statements showing rental payments
• Benefit award letters
• Investment income statements

Common mistakes:

• Stating gross rental income without deducting expenses
• Not including Child Benefit as income
• Forgetting about interest on savings

Section 3: Financial Needs and Outgoings

Section 3 is where you detail your monthly living expenses and future capital needs. This section influences what the court might consider a fair settlement.

Section 3.1: Income Needs (Monthly Budget)

This is your monthly budget – a detailed breakdown of your living costs now and in the future (post-separation). The Form E template has limited space, so most people attach a separate Excel spreadsheet with detailed budget calculations and just enter the totals in the form. Categories to include:

• Housing (mortgage/rent, insurance, service charges, repairs, council tax)
• Utilities (gas, electric, water, internet, phone)
• Food and housekeeping
• Clothing
• Transport (car payments, insurance, fuel, train tickets)
• Children’s costs (childcare, school fees, uniforms, activities)
• Insurance (life, health, dental)
• Entertainment and leisure
• Holidays
• Other (gym, subscriptions, pets, etc.)

How to calculate accurately:

1. Review your bank statements – Look at 12 months of spending to identify patterns
2. Separate regular and irregular costs – Some expenses (like car insurance) are annual, so divide by 12
3. Include actual spending, not ideal spending – The court wants to see realistic costs
4. Project future costs – If you’re currently living with parents but will rent, include that future rent

Common mistakes:

• Understating costs to appear low-maintenance
• Inflating costs unrealistically
• Forgetting annual costs (insurance, car servicing, school trips)
• Not including costs for children (the court needs to see children’s needs)

Tip: Be honest but realistic. The court can spot inflated budgets (£500/month on clothing looks unrealistic) but also unrealistically low budgets (£100/month for food for a family of 4).

Section 3.2: Capital Needs

This section asks about your future capital requirements – the big-ticket items you need or want. Typical capital needs include:

• Housing – Deposit for a new home, stamp duty, moving costs
• Vehicle – Purchase of a car if you don’t have one
• Home setup – Furniture, white goods if setting up a new home
• Debt repayment – Paying off credit cards or loans
• Pension – Contributions to rebuild pension

Be specific:

• Don’t just say “I need a house” – state “I need a 3-bedroom house in [area] costing approximately £350,000, requiring a deposit of £35,000”
• Explain why this is reasonable (children need bedrooms, proximity to school, etc.)

Common mistakes:

• Being vague (“I need some money for housing”)
• Not justifying why the level of capital is needed
• Including aspirational rather than essential needs

Tip: Section 3.2 is important for settlement negotiations. Think carefully about what you genuinely need versus what would be nice to have. Getting legal advice (£299) before completing this section can help you pitch this appropriately.

Section 4: Other Information

Section 4 includes specific questions that require thoughtful responses.

Section 4.1: Significant Changes in Assets or Income

Have your assets or income changed significantly in the last 12 months? This includes:

• Large withdrawals or deposits
• Sale of assets
• Loss of employment or change in job
• Receipt of inheritance or gifts
• Unusual spending

Be honest here. Your bank statements will show unusual transactions, so explain them upfront rather than having to answer questions later. Common scenarios:

• Withdrew £10,000 to pay for legal fees (legitimate)
• Received £50,000 inheritance from a parent (needs disclosure)
• Sold shares to pay off debt (explain the reasoning)

Section 4.2: Standard of Living

Describe the standard of living enjoyed during the marriage:

• Type of home (owned/rented, size, area)
• Holidays (how often, where, budget)
• Private education for children
• Cars
• Lifestyle (eating out, hobbies, memberships)

Why this matters: The court aims to maintain a similar standard of living where possible, especially for children. Be factual, not boastful or understated. Common mistakes:

• Exaggerating lifestyle to increase claims
• Downplaying lifestyle to reduce obligations

Section 4.3: Contributions to Family Welfare

Detail contributions made to the welfare of the family:

• Financial contributions (who paid for what)
• Non-financial contributions (childcare, running the home)
• Special contributions (inheritance used for family home, business success)

Remember: Both financial and non-financial contributions are valued equally by the court. If one person earned while the other cared for children, both contributions count. Common mistakes:

• Undervaluing your own contributions
• Dismissing your ex-partner’s contributions
• Only focusing on financial contributions

Section 4.4: Conduct

This section addresses whether either party’s conduct should affect the financial settlement. Important: The threshold for conduct to affect finances is very high. The conduct must be “gross and obvious” for the court to take it into account. Examples that may be relevant:

• Deliberately dissipating assets (spending marital money frivolously to reduce what’s available)
• Violence or abuse that has long-term financial impact
• Criminal conduct affecting finances

Conduct that is NOT relevant:

• Adultery (on its own, this doesn’t affect finances)
• Who initiated the divorce
• General unreasonable behavior

Common mistakes:

• Using this section to vent about your ex’s behavior
• Listing adultery as relevant conduct
• Making allegations without evidence

Tip: If you genuinely believe conduct is relevant, seek legal advice (£299) before including it. Making unsubstantiated allegations can damage your credibility.

Section 4.5: Other Circumstances

Include any other relevant circumstances that might affect the financial settlement:

• Health issues that affect earning capacity
• Caring responsibilities (elderly parents, disabled children)
• Future inheritances (if in probate)
• Redundancy or expected job loss

Be factual and provide evidence where possible.

Section 5: Order Sought and Declaration

Section 5.1: Order Sought

This final section asks what financial order you’re seeking. This is your proposal for settlement. Typical proposals include:

• Percentage split of assets (e.g., 60/40)
• Retention of family home (with or without buyout)
• Pension sharing order
• Spousal maintenance (amount and duration)
• Child maintenance arrangements
• Clean break order

Important: Don’t rush this section. Your proposal sets the tone for negotiations. Consider:

• What is realistic given the assets available?
• What is fair based on your respective contributions and needs?
• What does case law suggest for similar situations?

Common mistakes:

• Making unrealistic demands (asking for 90% of assets)
• Not engaging with the question (saying “whatever is fair”)
• Not considering tax implications

Strongly recommended: Before completing Section 5, get advice on what’s realistic. Options:

• Book legal advice session – £299
• Try AI Barrister Review – £9.50 for an indication based on case law
• Consider mediation to negotiate proposals jointly

“Section 5 is where we see people either shoot themselves in the foot with unrealistic demands, or undersell themselves by asking for too little. The proposals you make set the parameters for negotiation. If you start at 50/50 when case law suggests 60/40 in your favor, you’ll negotiate down from there. Getting this right matters, which is why we always recommend legal input before finalising your proposals.” — Jess Knauf, Co-founder, Family Law Service

Section 5.2: Statement of Truth

The final part of Form E is the statement of truth. By signing this, you’re declaring that:

• The information in Form E is true and accurate
• You have not omitted any material information
• You understand that proceedings for contempt of court may be brought against you if you make a false statement

This is legally binding. Providing false information or deliberately omitting assets can result in:

• The financial order being set aside
• Contempt of court proceedings
• Criminal prosecution under the Fraud Act 2006
• Liability for costs

Before signing:

1. Review every section carefully
2. Check all figures add up correctly
3. Ensure you’ve included all accounts, assets, debts
4. Verify that supporting documents are attached
5. Have someone else review it if possible

Never sign a Form E if:

• You know information is inaccurate
• You’ve deliberately hidden assets
• You’re uncertain about figures and haven’t verified them

Common Mistakes and How to Avoid Them

After reviewing thousands of Form Es, here are the most common errors we see:

1. Incomplete Supporting Documentation

The mistake: Providing only a few bank statements instead of 12 months, or a mortgage balance screenshot instead of a redemption statement. How to avoid: Use the grey boxes at the top of each section as a checklist. These list the exact documents required.

2. Using Estimates Instead of Actual Figures

The mistake: Guessing pension values, using Rightmove for property valuations, estimating bank balances. How to avoid: Obtain formal documentation for everything. If you can’t get a figure by the deadline, state that it’s being obtained and provide it as soon as possible.

3. Hiding or Minimising Assets

The mistake: Forgetting about old savings accounts, not disclosing cryptocurrency, undervaluing businesses. How to avoid: Remember that full and frank disclosure is mandatory. Even small accounts matter. When in doubt, disclose.

4. Inflating Expenses Unrealistically

The mistake: Claiming £500/month for clothing or £1,000/month for food for one person. How to avoid: Base your budget on actual bank statements. The court can spot inflated budgets, which damages your credibility.

5. Not Getting Pension Valuations Early

The mistake: Leaving pension requests until the last minute, then having to submit Form E incomplete. How to avoid: Request pension CETVs immediately. They take 12+ weeks, so don’t wait.

6. Confusing Gross and Net Income

The mistake: Stating gross income where net is required, or vice versa. How to avoid: Read the question carefully. Gross = before tax. Net = after tax and national insurance.

7. Making Unsubstantiated Conduct Allegations

The mistake: Using Section 4.4 to complain about adultery or general poor behavior. How to avoid: Understand the high threshold for conduct. Stick to facts and evidence. Get legal advice before including conduct allegations.

What Happens After You Complete Form E?

Once you’ve completed Form E, here’s what typically happens next:

Exchange of Form Es

Both you and your ex-partner complete Form E and exchange them on an agreed date (or within the court’s deadline if proceedings have started).

Review and Questions

After exchange, solicitors (or you, if acting in person) review the other party’s Form E and may raise questions about:

• Missing information
• Unexplained transactions
• Valuations that seem inaccurate
• Income that doesn’t match with expenditure

You may be asked to provide additional documents or clarification.

Negotiation

With full financial disclosure complete, negotiations begin:

• Through solicitors (correspondence or round-table meetings)
• Through mediation
• At court (if agreement can’t be reached)

Reaching Agreement

If you reach agreement, this is turned into a consent order which is submitted to court for approval. At this stage, you’ll complete the simpler Form D81 rather than submit your full Form E to court.

Court Proceedings

If you can’t agree, your case proceeds through court hearings:

• First Appointment – Court review or request Form Es and gives directions
• Financial Dispute Resolution (FDR) – Settlement hearing where judge gives indication of likely outcome
• Final Hearing – Judge makes a binding decision if you still haven’t agreed

Form E vs Simpler Disclosure: What Are Your Options?

Not everyone needs the full complexity of Form E. Depending on where you are in the process and the complexity of your finances, you have options:

Option 1: Form E (Most Detailed)

When to use:

• Court proceedings have started
• Your finances are complex (multiple properties, businesses, pensions)
• Your solicitor has requested it for negotiation
• You want maximum detail for peace of mind

Pros: Comprehensive, leaves no stone unturned, accepted in all scenarios Cons: Time-consuming, requires extensive documentation, can feel overwhelming Help available: Form E Completion Service – £250

Option 2: Mediation Disclosure Forms

When to use:

• You’re in mediation
• Your finances are of moderate complexity
• You want structured disclosure but simpler than Form E

Pros: Less detailed than Form E, guided by mediator, focused on reaching agreement Cons: May need to complete Form E later if mediation doesn’t result in agreement Help available: Book a MIAM to explore mediation

Option 3: Form D81 (Simplest)

When to use:

• You’ve already agreed your financial settlement
• You’re applying for a consent order
• Your finances are straightforward

Pros: Easier to complete and allows you to get a consent order Cons: Only suitable after agreement is reached, not usually detailed enough for negotiation Help available: Consent Order Service including Form D81 – £499