Form E explained, section by section

The financial statement at the centre of every court case about money on divorce. Here's what it asks, what to attach and when it's due.

Form E is the financial statement you and your spouse each fill in when one of you asks the court to decide your finances on divorce. It sets out everything you own, owe and earn, your pensions and what you'll need to live on, with documents to prove it. It's due at least 35 days before the first court hearing.

The form runs to 30 pages and can look daunting. This guide goes through it section by section, lists the documents you'll need and explains the deadlines, so you can start gathering what you need early. If you haven't started yet, our documents checklist for divorce is a good first step.

35 daysbefore the first appointment, the latest you can file and exchange Form EFamily Procedure Rules, rule 9.14
12 monthsof statements needed for every bank account you've held in the past yearForm E (01.23)
£321court fee to apply for a financial order (Form A), which starts the processGOV.UK, July 2026

What is Form E used for?

Form E gives the court, and your spouse, a full picture of your finances so that a fair settlement can be worked out. Each of you completes your own. The form tells you that you have a duty to the court to give full, frank and clear disclosure of your financial and other relevant circumstances (Form E).

You only have to fill in Form E once one of you has applied to the court for a financial order using Form A. The court fee for that is £321 (GOV.UK; see all current fees on our divorce court fees page), and you'll usually need to attend a mediation information meeting (MIAM) first (GOV.UK). If you've already agreed your finances, neither of you needs a Form E: the court approves your agreement as a consent order instead (Form E notes). Our guide to consent orders and clean break orders explains that route.

There are two related forms. Form E1 is for other kinds of financial application. Form E2 is for most applications to vary an existing order (Form E).

When is Form E due?

Form E must be filed with the court and exchanged with your spouse at the same time, at least 35 days before the first appointment (Family Procedure Rules, rule 9.14). The first appointment date is on the Form C notice the court sends you (Form E notes). The court can order you to pay costs if you miss the deadline.

StageDeadline
First appointment fixed by the court12 to 16 weeks after Form A
Form E filed with the court and exchanged35 days before
Statement of issues, chronology, questionnaire, and notice saying whether you're ready for an FDR at the first appointment14 days before
Applicant files details of all offers and responses7 days before the FDR

"Before" means before the first appointment unless stated, and each is the latest date allowed. Deadlines from the Family Procedure Rules, Part 9, checked 20 October 2026. The FDR is the financial dispute resolution appointment, where a judge helps you try to settle. You can't swap further documents between filing Form E and the first appointment unless the rules allow it, so get everything into the form (rule 9.14).

What's in Form E, section by section?

Form E has five sections, a statement of truth and a schedule of documents. This summary follows the current version, Form E (01.23) on GOV.UK (Form E).

  • Section 1, general information (1.1 to 1.16). Your details, the key dates of the marriage and divorce, your children and their schooling, any health problems, any child maintenance arrangements, other court cases between you, and who you live with now.
  • Section 2, financial details, Part 1 (2.1 to 2.8). The family home and any other property, bank and savings accounts, investments, life insurance, money owed to you, cash over £500 and belongings worth over £500 each.
  • Section 2, Part 2 (2.9 to 2.10). Debts, and any Capital Gains Tax that would be due if assets were sold now.
  • Section 2, Part 3 (2.11 to 2.12). Business interests and directorships held in the last 12 months.
  • Section 2, Part 4 (2.13). Every pension and any Pension Protection Fund compensation.
  • Section 2, Part 5 (2.14). Any other assets, including ones that can't easily be turned into cash.
  • Section 2, Parts 6 to 10 (2.15 to 2.19). Income from employment, self-employment or a partnership, investments, state benefits and any other source.
  • Section 2 summaries (2.20 to 2.21). Totals of your capital and your expected income for the next 12 months.
  • Section 3, financial requirements (3.1 to 3.2). Your income needs, and those of the children who live with you, and your future capital needs, such as a home or a car.
  • Section 4, other information (4.1 to 4.6). Significant changes in your finances, the standard of living during the marriage, contributions to the family, conduct, other relevant circumstances, and details of any new partner.
  • Section 5, order sought (5.1 to 5.3). What you're asking the court to order, if you can say at this stage, such as what should happen to the home.

Points people often get wrong

  • Overdrawn accounts go in section 2.3 with your other bank accounts, not under debts in 2.9 (Form E notes).
  • Pension valuations take time. You need a cash equivalent value from each scheme, no more than a year old at the first appointment. If it hasn't arrived, attach a copy of your letter asking for it (Form E notes). Ask every scheme as soon as you know a case is likely. Our guide to pensions in divorce explains how they're valued.
  • Contributions aren't only money. In section 4.3 you can include looking after the home and caring for the family (Form E notes).
  • Conduct rarely counts. The form says bad behaviour will only be taken into account in very exceptional circumstances (section 4.4).
  • Your budget in section 3.1 needs to be realistic. It's the basis for any argument about maintenance and housing, so build it from real bank statements rather than estimates.

What documents do you need to attach to Form E?

The schedule at the end of Form E lists the documents you must attach where they apply (Form E):

  • Any valuation of the family home or other property from the last six months
  • A recent mortgage statement for each property, showing what's owed
  • 12 months of statements for every bank, building society and National Savings account you've held in the last 12 months, in your name or that you have an interest in
  • The latest statement for each investment, and a surrender value for each life insurance policy that has one
  • Two years of business accounts for each business, and anything showing its value
  • A recent cash equivalent statement for each pension
  • Your last P60, your last three payslips and any P11D, for each job
  • If you're self-employed, your last tax assessment or a letter from your accountant, plus management accounts if your income has changed significantly
  • A copy of any order you're applying to vary

Send copies, not originals, and keep the originals in case the court or your spouse asks to see them. If a document can't be attached in time, add a note explaining why and send it as soon as you can (Form E notes; rule 9.14).

Gather everything Form E asks for, in Form E order

Our money workbook follows the order of Form E, with a checklist of every document, a budget for now and for life on your own, and space for every account, debt and pension. Fill it in once and Form E becomes a copying exercise.

See the money workbook£19, instant download

Do you need Form E in mediation?

Not formally, but you'll need to share the same information. Financial disclosure in mediation is voluntary, because mediation itself is voluntary, but the mediator must tell you both that you need to give full and frank disclosure, and help you identify the documents to support it (Family Mediation Council Code of Practice, 9.11). Some couples complete Form E for this. Others use the mediator's own form.

One difference matters. Most of what's said in mediation is confidential, but you must both agree that the factual financial information you provide is given on an open basis, so it can be referred to in court later (Code of Practice, 6.5.2). Treat it with the same care as a Form E. Our guide to what mediation costs covers the voucher and typical fees.

What happens if someone lies on Form E?

The consequences can be serious. Form E is signed with a statement of truth, and the form itself warns that:

  • an order made without full and accurate disclosure may be set aside
  • contempt of court proceedings can be brought against anyone who makes a false statement in a document verified by a statement of truth
  • anyone found to have been deliberately untruthful may face criminal proceedings for fraud under the Fraud Act 2006 (Form E)

The courts do act on this. In Sharland v Sharland (2015), the Supreme Court set aside a settlement because the husband had not disclosed plans to float his company on the stock market (The National Archives). And where someone hasn't disclosed their resources properly, the court can draw adverse inferences, meaning it can decide what they probably have rather than relying on what they've declared (Moher v Moher, 2019).

Form E is signed with a statement of truth. Treat every figure as one a judge may check.

If you think your spouse's Form E is incomplete, the questionnaire you file before the first appointment is where you ask for missing documents and explanations. A family solicitor can help you frame the questions. Our guide to how money and property are split explains what the court does with the information.

Filling in Form E alone is hard. A family solicitor can check it before you sign the statement of truth, and a financial adviser can help with pension and investment values. Get matched and we'll introduce you to two or three.

Want someone to check your Form E?

Tell us what's going on and we'll introduce you to two or three family solicitors or financial advisers near you. The introduction is free, and they'll tell you their fees before you agree to anything.

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Common questions

What is Form E?

Form E is the financial statement each spouse completes when one of them applies to court for a financial order on divorce. It sets out property, savings, pensions, debts, income and future needs, with supporting documents, and is signed with a statement of truth.

Do I need to fill in Form E if we agree on finances?

No. If you've agreed, neither of you needs to complete Form E. You ask the court to approve your agreement as a consent order, which needs a shorter statement of information instead.

When does Form E have to be filed?

You must file Form E with the court and exchange it with your spouse at the same time, at least 35 days before the first appointment. The court can order costs against you if you miss the deadline.

What documents do I need for Form E?

Usually 12 months of bank statements for every account, recent mortgage statements, any property valuations from the last six months, investment statements, pension cash equivalent values, your last P60 and three payslips, and business accounts or tax assessments if you're self-employed.

What happens if my ex lies on Form E?

An order based on false or incomplete disclosure can be set aside. The court can also draw adverse inferences about what someone really has, order them to pay costs, and contempt or fraud proceedings are possible for deliberate lies.

Sources

  1. GOV.UK, Form E: financial statement for a financial order (page updated 22 September 2026)
  2. HMCTS, Form E financial statement (01.23)
  3. HMCTS, Form E notes for guidance (01.23)
  4. Ministry of Justice, Family Procedure Rules Part 9 (financial remedies)
  5. GOV.UK, Money and property when you divorce: get the court to decide
  6. GOV.UK, Family court fees (EX50), updated 13 July 2026
  7. Family Mediation Council, Code of Practice for Family Mediators v1.5 (August 2025)
  8. The National Archives, Sharland v Sharland [2015] UKSC 60
  9. The National Archives, Moher v Moher [2019] EWCA Civ 1482

This guide is general information, not legal or financial advice. Laws, fees and figures change, so check the sources above and speak to a qualified professional about your situation. Facts checked 20 October 2026.