What is form E and how to complete it

I am Peter Johnson, Senior Partner at Alexander JLO and a specialist in high value divorce. Over many years I have guided clients through complex financial disputes and I know that nothing causes more stress than the financial disclosure stage. Form E sits at the heart of that process in England and Wales. In this guide I will explain what Form E is, why it matters, how the court uses it, and give a practical step-by-step approach to completing it correctly so you can protect your interests and move your case forward.

Overview: what is Form E and when do you need it

Form E is the standard financial statement used in financial remedy proceedings on divorce and dissolution of civil partnership in England and Wales. The form gives the court and the other party a full and frank disclosure of your financial position. It covers income, capital, property, pensions, business interests, liabilities and reasonable outgoings. The court relies on Form E when deciding how to divide assets, whether to order periodical payments, and whether to make pension sharing or lump sum orders.

You must complete and exchange Form E when financial proceedings start, or at directions given by the court. The requirement applies to both parties, and the information must be accurate and supported by documentary evidence. If you fail to provide full disclosure the court may penalise you, for example by drawing adverse inferences, imposing costs sanctions, or even striking out parts of your case. In high value cases the court scrutinises Form E closely because incomplete disclosure prevents sensible settlement.

Why full and frank disclosure matters

The family court bases financial orders on the parties’ actual needs and resources. If the court or the other party lacks accurate information, any order risks being unfair or unenforceable. Full disclosure promotes settlement because it reduces uncertainty and allows proper valuation and negotiation. It also protects you; when your position is transparent the court will treat you fairly. Concealing assets or understating income can have serious consequences including costs orders and reputational damage in court.

Preparing to complete Form E

Start early and be methodical. Gather documents and records that support every box of Form E. Typical documents include bank statements, payslips, tax returns, pension statements, mortgage statements, contracts of employment, company accounts, property valuations, and deeds. For business owners you need certified accounts, management accounts, valuations, shareholder agreements and details of remuneration. For complex portfolios you may need forensic accountants or pension actuaries to produce reports.

Make a checklist. Break Form E into sections and list the supporting documents for each part. Where values are estimates, set out your assumptions clearly. If a document is not available explain why and state when it will be provided. Honesty and clarity speed up the process. The court values candour.

Structure of Form E: key sections and what to include

Form E contains several core sections. I will explain each section, what the court expects, and common mistakes to avoid.

1. Personal details and case summary

This section asks for straightforward background information, including name, address, date of birth, and legal representation. It also asks for a concise summary of your position on financial orders. Be clear and succinct. Set out whether you seek a clean break, a lump sum, periodical payments or pension sharing. Avoid long submissions in this section; use the financial statement proper for fuller argument.

2. Income

Record all sources of income: salary, bonuses, dividends, rental income, state benefits, trust distributions, and other regular receipts. Provide figures for gross and net income and include tax codes or payment on account where relevant. For employees attach recent payslips and your P60 or P45. For self-employed people provide accounts for at least the previous three years, recent management accounts, tax computations and SA302s where available.

Common pitfall: failing to disclose irregular but material income such as bonuses or dividends. The court treats periodic payments and maintenance needs in the light of realistic earning capacity, not only historic salary.

3. Expenditure

Form E requires realistic outgoings. List household bills, food, utilities, council tax, childcare, school fees, travel and insurance. Courts expect reasonable, proportionate expenditure linked to the parties’ lifestyle, particularly in high value cases. Do not understate or overstate costs. If you claim substantial outgoings, attach invoices, contracts or bank statements to support them.

4. Capital and assets

Disclose all assets including the family home, other properties, bank accounts, investments, shares, jewellery, cars and personal effects above a specified value. Provide current valuations and the basis for valuation. For properties supply the title number, address, mortgage details and the latest valuation or estate agent report. For listed securities provide recent valuations or statements.

Common error: omitting offshore assets or failing to account for joint accounts properly. The court expects a global view of capital.

5. Debts and liabilities

List mortgages, personal loans, credit cards, outstanding tax liabilities and any other debts. Attach statements showing balances. For contingent liabilities, such as guarantees, explain the circumstances and provide documentation.

6. Pensions

Pensions often represent a major proportion of matrimonial assets. Disclose all pension rights, whether occupational defined benefit schemes, defined contribution schemes, personal pensions or state pension entitlements. Provide cash equivalent transfer values where available, scheme details and pension statements. The court will consider pension sharing or offsetting when balancing capital distribution.

7. Business interests

If you hold an interest in a company, partnership or other business identify the entity, describe your role, and provide accounts, valuations and details of drawings and dividends. The court may order a business valuation and will examine whether business assets should be treated as matrimonial capital or excluded as non-matrimonial property.

8. Property and documentary schedules

Form E asks you to attach a schedule of documents and a list of other assets with details of location and ownership. Make sure you label exhibits clearly and reference them in the body of the form. This helps the judge and the other party navigate the evidence.

How to value assets and handle estimates

Valuation matters because it drives the numbers the judge will divide. Use market valuations for property where possible. For complex assets such as businesses or unique investments instruct qualified valuers and set out the valuation methodology. When only estimates exist explain the basis and provide a range. If values materially change between filing and hearing update the court promptly.

Pensions require special care. A cash equivalent valuation for defined benefit schemes gives the likely transfer value. Remember transfer values fluctuate and the court will often take an actuarial report into account. If you cannot obtain an up-to-date figure because of scheme restrictions set that out and give the latest available figure.

Documentary evidence: what to attach and how to present it

Every entry on Form E should be supported by contemporaneous documentary evidence. Where the form asks for bank statements attach at least three months’ statements for each account. For property attach title documents, mortgage statements and valuation reports. For business interests attach audited accounts and management accounts. For income attach payslips, contracts of employment and tax documents.

Adopt a clear exhibit system. Number documents and cross-reference them within Form E. Use a contents list at the front of the bundle. Presenting documents neatly reduces requests from the other side and demonstrates professionalism to the court.

Completing specific tricky parts of Form E

Section on “means and resources”

When the form asks for “means and resources” include accessible assets that could secure a settlement, for example cash, savings and transferable investments. The court looks at realisable resources not theoretical wealth. Distinguish between matrimonial assets and inheritance or gifts that you assert are non-matrimonial property and provide evidence for that claim.

Overseas assets

Disclose assets wherever they exist. The court expects a global disclosure. If assets sit in foreign jurisdictions explain currency, ownership structure and any legal restrictions on transfer. If necessary obtain local legal advice to confirm title and transferability.

Hidden income and beneficial ownership

If third parties receive income or hold assets on your behalf the court will probe whether you have beneficial interest. Explain arrangements and provide evidence of ownership and beneficial entitlement. Concealment risks serious adverse consequences.

Assets under trusts

If assets sit in trust set out the trust deed, identify trustees, beneficiaries and any powers reserved. Explain whether you have a beneficial interest. The court will decide whether those trust assets form part of the matrimonial fund.

Common mistakes and how to avoid them

– Incomplete schedules: do not leave boxes blank. If a question does not apply state “not applicable” rather than leaving it empty.

– Unsupported figures: attach documents for every material figure listed.

– Vague descriptions: describe assets unambiguously, for example “joint NatWest account no. 12345678” rather than “some savings”.

– Timing errors: update Form E if circumstances change between filing and hearing. File an amended form and explain material changes.

– Late disclosure: produce documents on time to avoid cost penalties or sanctions.

– Poor presentation: use exhibit tabbing and an index to make the bundle user friendly.

Amending Form E and duty to update

You must update Form E if your circumstances change materially after filing. This includes selling or buying property, receiving a major inheritance, changes in employment or a change in pension value. File a supplementary affidavit or amended Form E and serve it on the other side promptly. Courts expect transparency and will penalise deliberate concealment.

How the court uses Form E at different stages

The court uses Form E at case management hearings, financial dispute resolution hearings, and final hearings. At an FDR the parties and the judge rely on the numbers in Form E to test settlement options. Judges will scrutinise assumptions on income and capital, and may order further disclosure if questions remain. At final hearings the form and supporting bundles provide the factual baseline for judgment. The quality of Form E influences credibility and the judge’s view on costs.

Negotiation tactics when you submit Form E

Form E anchors negotiations. Be realistic and keep evidence organised. Do not overstate needs or understate resources. In high value cases consider presenting alternative settlement options with cash sums, property adjustments and pension sharing proposals. If you propose a consent order support it with a schedule of how the order reflects the Form E figures. Transparency speeds up settlement.

Dealing with disputes about valuation or non-disclosure

When the other side disputes values or alleges non-disclosure the usual response is to exchange further documents, agree expert valuations and consider making applications for disclosure orders. The court can order specific disclosure or even a forensic accounting in complex cases. If the dispute concerns deliberate concealment prepare to seek cost orders and possibly adverse findings.

Costs and the risk of non-compliance

Non-compliance with disclosure duties can attract cost sanctions. The court may order the defaulting party to pay the other side’s legal costs, or may draw adverse inferences which disadvantage the defaulting party at trial. In extreme cases the court can refuse to hear evidence or make orders that significantly prejudice the non-compliant party. Compliance pays.

Practical checklist for completing Form E

– Start early and assemble documents.

– Make a document index and exhibit bundle.

– Use clear, accurate valuations and explain how you reached them.

– Attach bank statements, payslips, tax notices, valuations and deeds.

– State assumptions and flag estimates.

– Ensure every asset, liability and source of income is declared.

– Update the form promptly for material changes.

– Cross-reference exhibits to the relevant parts of the form.

– Keep a copy of everything you serve and record postal or electronic delivery.

When to instruct specialist advisors

In high value cases I recommend early instruction of specialist advisors including ourselves. Forensic accountants can help with complex income issues, valuation experts can provide robust business and property valuations and pension actuaries can produce cash equivalent transfer values. As solicitors we coordinate the evidence and advise on strategic disclosure. Expert reports carry weight in settlement and hearings, and they reduce the risk of an adverse outcome caused by inadequate valuation.

Practical examples and common scenarios

Example 1: undisclosed offshore account

A client once faced allegations that a spouse hid funds in an overseas account. We started by serving targeted disclosure requests, obtained bank records through mutual exchange and applied to the court for an order where necessary. The issue resolved when documents proved the source and ownership. The key lesson is to be proactive in disclosure and keep detailed records of transactions.

Example 2: family business valuation

I have worked on cases where a family business formed the majority of the matrimonial assets. Early valuation advice and clear explanation of how drawings, dividends and retained profits affect distributable value proved decisive. The court accepted a structured settlement that preserved the business while compensating the other spouse fairly.

Example 3: pensions as primary asset

In several high net worth cases pensions outweighed liquid capital. We relied on actuarial reports to give the court realistic figures and presented settlement options combining pension sharing with capital to achieve fairness. Presenting balanced options helped the parties reach agreement without prolonged litigation.

Final practical tips

Be honest and thorough. The court rewards transparency and penalises concealment. Plan the evidence bundle so that a neutral reader can understand your financial picture without searching. Engage experts early where assets are complex. Use Form E to frame sensible settlement options rather than as a litigation weapon. When you exchange Form E aim to create confidence in your case and facilitate resolution.

Conclusion

Form E is a detailed, essential document in financial remedy proceedings in England and Wales. It requires careful preparation, comprehensive supporting evidence and active management. By approaching Form E methodically you increase the likelihood of a fair outcome and reduce the risk of adverse findings. If you are dealing with high value assets instruct specialist advisers early, keep all figures transparent and remember that the court values candour. Completing Form E properly makes the path to a resolution clearer and less stressful.

If you need practical assistance completing Form E in a high value case contact our office at Alexander JLO. We can advise on disclosure strategy, instruct appropriate experts and help you present your financial position clearly and effectively.

Alexander JLO Solicitors are well aware that going through divorce can be very difficult. Whilst the implementation of no-fault divorce back in 2022 has made the legal process much simpler, there are times, especially in relation to financial matters, when input from an experienced solicitor is vital.

With that in mind we have developed a revolutionary new service which will ascertain whether or not it’s wise to have legal advice on finances when going through divorce. Simply called Form Easy it will assess your level and type of assets and determine if you qualify for a free, no-obligation consultation to discuss your case with us and decide on the best ways forward for you. Simply click the Form Easy button, or visit the page here, answer a few short questions and we will let you have our input on whether we can help. 

At Alexander JLO we have many years of experience of dealing with all aspects of family law and will be happy to discuss your case in a free no obligation consultation. Why not call us on +44 (0)20 7537 7000, email us at info@london-law.co.uk or get in touch via the contact us button and see what we can do for you?

This blog was prepared by Peter Johnson on 9th November 2025 and is correct at the time of going to press. With over forty years of experience in almost all areas of law Peter is happy to assist with any legal issue that you have. He is widely regarded as one of London’s leading divorce lawyers. His profile on the independent Review Solicitor website can be found Here.

To follow up on any of the above please contact Guy Wilton of our family department. Guy has wide experience of acting for the firm’s clients, their family and their businesses. Guy’s experience as a lawyer started in the Northern and Welsh Circuits, including the Liverpool Courts, where he represented numerous clients after being called to the Bar, before opting to join Alexander JLO in 2017 and qualifying as a solicitor in 2024. He is a highly experienced family lawyer with a particular interest in financial remedy proceedings and child contact disputes.

Guy’s profile on the independent Review Solicitor website can be viewed here.