Form E – Financial statement

What is Form E?

Form E is a comprehensive financial disclosure form used in contested financial remedy proceedings. It’s a detailed 29-page document requiring you to disclose:

• All income from all sources
• All capital and assets
• All debts and liabilities
• Pensions
• Business interests
• Financial needs and obligations
• Living expenses

Form E is required when you’ve applied for a financial remedy through Form A and the court is going to decide how to divide your finances.

Download Form E

When is Form E required?

Form E is required when:

• You’ve applied for a financial remedy using Form A
• The court has set a timetable for financial proceedings
• Form E exchange is ordered before the First Directions Appointment (FDA)

Form E is not required if you’re reaching agreement through mediation or negotiation and applying for a consent order. For consent orders, you use the simpler Form D81 instead.

The duty of full and frank disclosure

Form E sections

Part 1: General information

• Personal details
• Marriage/divorce details
• Children details
• Childcare arrangements

Part 2: Financial details

2.1 Real property (homes, land)

• All properties you own or have an interest in
• Current market values
• Mortgages outstanding
• Your share if jointly owned

2.2 Bank accounts

• All current accounts
• All savings accounts
• Balances at specific date
• Recent statements required

2.3 Investments

• ISAs, shares, bonds
• Unit trusts, investment funds
• Crypto-assets
• Current valuations

2.4 Life insurance policies

• All policies
• Surrender values
• Death benefits

2.5 Business interests

• Shares in private companies
• Partnership interests
• Self-employment assets
• Business valuations

2.6 Pensions

• All pension schemes
• Cash Equivalent Transfer Values (CETVs)
• State pension forecast

2.7 Other assets

• Valuable items (cars, art, jewellery)
• Loans owed to you
• Any other assets over £500

2.8 Liabilities

• Mortgages (listed with properties)
• Loans
• Credit cards
• Other debts

Part 3: Income

3.1 Earnings

• Employment income
• Self-employment income
• Recent payslips/accounts required

3.2 Benefits

• State benefits
• Tax credits
• Child benefit

3.3 Other income

• Rental income
• Investment income
• Maintenance received

Part 4: Financial needs

4.1 Income needs

• Monthly outgoings
• Essential expenses
• Children’s costs

4.2 Capital needs

• Housing needs
• Furniture/equipment
• Other capital requirements

Part 5: Other information

5.1 Significant changes

• Expected changes to circumstances
• Anticipated inheritance
• Planned purchases/sales

5.2 Contributions and conduct

• Contributions to marriage
• Any conduct to be considered
• Other relevant matters

Documents to attach

Form E requires supporting documents including:

Income:

• Last 12 months’ payslips
• P60
• Tax returns (if self-employed)
• Business accounts (last 2 years)

Capital:

• 12 months’ bank statements (all accounts)
• Property valuations
• Mortgage statements
• Investment valuations

Pensions:

• CETV for each pension
• Recent pension statements

Other:

• Life insurance valuations
• Business valuations (if applicable)
• Any other supporting evidence

Timeline and exchange

Form E is typically:

1. Ordered at the start of proceedings
2. Completed over 4-8 weeks (gathering documents takes time)
3. Exchanged simultaneously with your spouse’s Form E
4. Filed at court
5. Due 35 days before the First Directions Appointment (FDA)

Completing Form E: Tips

Take your time

Gathering all the information and documents takes considerable time. Start early.

Be thorough

Complete every section. If something doesn’t apply, write “N/A” – don’t leave blanks.

Be honest

Disclose everything, even if you think it’s not relevant. Let the court decide what matters.

Get help

For complex finances, businesses, or pensions, consider professional help:

• Solicitor for legal aspects
• Accountant for business valuations
• Pension expert for pension analysis

Keep records

Keep copies of everything you submit. You may need to refer back to it.

Form E variations

Most divorcing couples use the standard Form E.

After Form E

After Form E exchange:

1. Questionnaire: Either party can ask questions about the other’s Form E
2. FDA (First Directions Appointment): Case management hearing
3. Further disclosure: Additional documents may be ordered
4. FDR (Financial Dispute Resolution): Settlement hearing
5. Final Hearing: If no settlement, judge decides

Cost of completing Form E

DIY: Free (but time-consuming)

Solicitor help: £750-£2,000+ depending on complexity

Pension reports: £150-£300 per pension

Property valuations: £200-£500+

Business valuations: £1,000-£10,000+

Alternatives to Form E

If you’re negotiating or mediating (not going to court), you don’t need a full Form E. Options include:

• Form D81: Summary form for consent orders
• Mediation disclosure forms: Simpler forms used in mediation
• Voluntary disclosure: Exchange of documents by agreement

However, even outside court, proper disclosure is essential for a fair agreement.