Form E Guide: What to Include in Your Financial Statement

Last updated: January 2026

Bundle preparation: Your Form E annexures must be organised into a court bundle for the FDA. See our UK Court Bundle Compliance Guide (2025-2026) for Section 25 factor organisation and the 350-page limit guidance.

Quick Answer

Form E is a 30-page sworn financial statement required in contested divorce proceedings in England and Wales. It asks for comprehensive disclosure of all your assets, debts, income, pensions, and expenses across five main sections. According to UK Government Family Court Statistics, there were 45,564 financial remedy applications in 2024—up 3% from 2023—with around 26% requiring full Form E completion in contested proceedings.

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Why Form E Matters—and Why It Feels So Overwhelming

If you're facing a contested divorce, you've probably heard that Form E is unavoidable. What you might not have heard is just how comprehensive it is—or how exposing it can feel.

Form E asks you to lay bare your entire financial life: every bank account, every pension, every asset worth more than £500, every debt you owe. It's demanding, intrusive, and exhausting. But it exists for a reason.

"Form E is the backbone of financial disclosure in divorce across England and Wales. It's the document that lays bare your financial world—assets, debts, income, pensions, and more." — Edwards Family Law

The court can't divide what it doesn't know about. Without full financial disclosure from both parties, there's no way to reach a fair settlement. That's why the court takes Form E—and the duty of "full and frank disclosure"—so seriously.

What Form E Actually Achieves

The form serves several critical purposes:

• Full disclosure: Ensures nothing is hidden from the court or your former spouse
• Standardisation: Creates a uniform format for comparing both parties' positions
• Evidence: Produces a sworn document that can be scrutinised and challenged
• Valuation: Establishes the complete "matrimonial pot" to be divided

The Numbers: Financial Remedy Proceedings in Context

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When Do You Actually Need Form E?

Here's the good news: not every divorce requires Form E.

If you and your former spouse can agree on how to divide your finances—whether through direct negotiation, mediation, or solicitor correspondence—you can apply directly for a consent order. No Form E needed.

Form E becomes mandatory when:

• You've filed an application for financial remedy (Form A)
• Mediation hasn't resolved the financial dispute
• Solicitor negotiations have reached an impasse
• The court has set a First Directions Appointment (FDA)

The Exception: Voluntary Disclosure

Even when court proceedings haven't been issued, many couples complete Form E voluntarily. Why? Because as Hawkins Family Law notes: "Without one, there is a risk that some assets which should be shared could be missed."

It's a thorough document. That's precisely its value.

The 35-Day Deadline You Can't Miss

According to the Family Procedure Rules, Form E must be completed and exchanged 35 days before the First Appointment hearing.

Miss this deadline and you risk:

• Cost orders (you pay your opponent's legal fees)
• Adverse inferences (the court assumes you're hiding something)
• Potential case dismissal
• Contempt of court proceedings

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The Five Sections of Form E: A Complete Breakdown

Form E runs to approximately 30 pages across five main sections. That sounds daunting, but it's more manageable when you break it down section by section.

Section 1: General Information (Subsections 1.1–1.16)

This section gathers the basic facts about you, your marriage, and any children.

Documents You'll Need for Section 1:

• Marriage certificate
• Decree nisi and absolute (if issued)
• Any existing court orders
• Children's birth certificates

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Section 2: Financial Details (Subsections 2.1–2.20)

This is the substantial part—the section that takes the longest and asks the most searching questions.

Property (Sections 2.1–2.2)

Section 2.1 – The Family Home

You'll need to provide complete details about the family home:

• Full property address
• Land Registry title number
• Names on the title deeds
• Date of purchase and original purchase price
• Current estimated market value
• How you've valued it (estate agent, RICS surveyor)
• Mortgage lender name and account number
• Current mortgage balance
• Monthly mortgage payment
• Early redemption penalties
• Estimated cost of sale (typically 2–3% of value)
• Your share of equity

Section 2.2 – Other Properties

If you own other properties—buy-to-let investments, holiday homes, properties abroad, land, or inherited shares in property—provide identical details for each.

Documents You'll Need:

• Land Registry documents
• Latest mortgage statements (ideally redemption statements)
• Property valuations from estate agents or RICS surveyors
• Tenancy agreements for rental properties

Keeping Your Property Documents Secure: Mortgage statements, valuations, and Land Registry documents contain sensitive financial information. BundleCreator.co lets you create a password-protected bundle to share these documents securely with your solicitor and the court. Our preformed divorce templates include sections for all property documentation, making organisation straightforward—even if you're navigating this process without legal representation.

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Bank Accounts and Investments (Sections 2.3–2.4)

Section 2.3 – Bank Accounts

List every account you hold, whether in your sole name or jointly:

Important: If you're overdrawn, include that account here—not in the liabilities section.

Section 2.4 – Investments

Disclose all investments:

• Individual Savings Accounts (ISAs)
• Stocks and shares
• Unit trusts and OEICs
• Premium Bonds and National Savings
• Investment bonds
• Cryptocurrency holdings
• NFTs and other digital assets

Documents You'll Need:

• 12 months of bank statements for every account
• Latest investment valuations
• ISA statements
• Cryptocurrency exchange statements and wallet addresses

Organising 12 Months of Statements: Gathering a year's worth of bank statements across multiple accounts creates hundreds of pages. BundleCreator.co allows you to upload, paginate, and index all your statements with automatic numbering. You can share your complete financial bundle through a secure, password-protected link—essential when handling sensitive account information.

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Insurance and Money Owed to You (Sections 2.5–2.6)

Section 2.5 – Life Insurance Policies

For each policy with cash value, provide:

• Insurance company name
• Policy number
• Type of policy (whole life, endowment, etc.)
• Whether the policy is assigned
• Maturity date
• Current surrender value
• Death benefit amount
• Your interest value

Term life insurance with no cash value should be mentioned, but will show £0 current value.

Section 2.6 – Money Owed to You

This covers any money others owe you:

• Personal loans to family or friends
• Business loans outstanding
• Deposits held by others
• Expected inheritance (if imminent and certain)

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Cash and Personal Belongings (Sections 2.7–2.8)

Section 2.7 – Cash Holdings

Declare cash exceeding £500:

• Cash held at home
• Foreign currency
• Safe deposit boxes
• Cash held by others on your behalf

Section 2.8 – Personal Belongings Over £500

List all personal items individually worth more than £500:

• Vehicles (cars, motorcycles, boats)
• Jewellery and watches
• Art and antiques
• Furniture
• Collections (wine, stamps, coins)
• Electronics and equipment

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Debts and Tax Liabilities (Sections 2.9–2.10)

Section 2.9 – Debts and Liabilities

List everything you owe:

Section 2.10 – Capital Gains Tax Liability

For assets where sale would trigger CGT:

• Asset description
• Estimated CGT payable on sale
• Calculation basis

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Business Assets (Sections 2.11–2.12)

Section 2.11 – Business Interests

If you own or part-own a business, this section can be complex:

• Business name and nature
• Your role (director, partner, shareholder)
• Percentage ownership
• Latest accounts dates
• Basis of valuation
• Estimated net value of your interest
• CGT that would arise on sale

"Business valuations are contentious. Courts often order single joint expert valuations to avoid disputes." — Family law practitioners

Section 2.12 – Directorships

List all directorships held in the past 12 months, even if you've since resigned.

Documents You'll Need:

• Last 2–3 years of business accounts
• Tax returns (SA302 or company CT returns)
• Company shareholding certificates
• Partnership agreements
• Any existing business valuations

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Pensions (Section 2.13)

Pensions are often the second-largest matrimonial asset after the family home—yet they're frequently overlooked or undervalued. Section 2.13 requires full disclosure of all pension arrangements.

What to Include:

The Critical Document: CETV

You must obtain a Cash Equivalent Transfer Value (CETV) for each private pension.

"Deal with pension statements first—they can take considerable time to obtain." — Gail Brooks, Cripps Solicitors

What You Need to Know About CETVs:

• Pension providers must provide them free of charge
• They're valid for three months only
• Request them immediately when you start Form E
• Complex final salary pensions may require a pensions actuary

Documents You'll Need:

• CETV statement for each pension
• Annual benefit statements
• Pension scheme booklets

Keeping Pension Documents Secure: CETV statements contain your National Insurance number and projected retirement income. BundleCreator.co lets you compile all pension documents into a single, password-protected bundle with automatic page numbering—meeting court formatting requirements whilst protecting your personal data.

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Other Assets and Income Summary (Sections 2.14–2.20)

Section 2.14 – Other Assets

This is a catch-all for anything not covered elsewhere:

• Trust interests
• Expected inheritances
• Overseas assets
• Intellectual property rights
• Domain names with commercial value
• Social media accounts with commercial value

2025 Digital Asset Requirements

According to Connaught Law, digital asset disclosure now includes:

• Cryptocurrency portfolios across exchanges and wallets
• NFT holdings
• Online business interests
• Digital intellectual property

Sections 2.15–2.19: Income Details

Documents You'll Need:

• Latest P60
• Last three months of payslips
• Last three years of tax returns (if self-employed)
• Last three years of business accounts
• Dividend vouchers
• Rental income statements

Section 2.20 – Financial Summary

This consolidates all your assets and income into summary totals.

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Section 3: Financial Requirements (Sections 3.1–3.2)

This section asks what you actually need to live on.

Section 3.1 – Income Needs

You'll create a detailed monthly budget covering:

A Practical Tip: "Many people attach detailed Excel spreadsheets since the standard template has limited space. Review bank statements and direct debits to establish realistic monthly budgets." — Cripps Solicitors

Be realistic. Courts quickly spot inflated or unrealistic budgets, and either extreme undermines your credibility.

Section 3.2 – Capital Needs

Set out major capital requirements:

• Housing deposit or purchase costs
• Vehicle purchase
• Debt clearance
• Children's education funds
• Business start-up costs

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Section 4: Other Information (Sections 4.1–4.6)

This narrative section provides context that numbers alone can't convey.

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Section 5: Order Sought (Sections 5.1–5.3)

Finally, specify what financial orders you're asking for:

• Property adjustment orders (transfer or sale of property)
• Periodical payments (spousal maintenance)
• Lump sum orders
• Pension sharing or attachment orders
• Clean break (final settlement with no ongoing payments)
• Variation of ante-nuptial or post-nuptial settlements

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Your Complete Document Checklist

The court expects comprehensive supporting documentation. Use this checklist to ensure you've gathered everything:

Income Documents

• Latest P60
• Last three months of payslips
• Last three years of tax returns (SA302) if self-employed
• Last three years of business accounts
• Dividend vouchers
• Benefit award letters

Property Documents

• Property valuations (estate agent or RICS)
• Mortgage redemption statements
• Land Registry documents
• Tenancy agreements (for rental properties)

Financial Documents

• 12 months of bank statements for ALL accounts
• Investment valuations
• ISA statements
• Credit card statements
• Loan agreements

Pension Documents

• CETV for each pension (request these early!)
• Annual pension statements
• State pension forecast

Business Documents

• Last 2–3 years of accounts
• Company shareholding certificates
• Partnership agreements
• Any business valuations

Other Documents

• Life insurance surrender values
• Vehicle valuations
• Valuations of high-value items
• Trust documents

Creating a Court-Ready Bundle: The volume of Form E documentation can easily run to hundreds of pages. BundleCreator.co provides preformed divorce and financial remedy templates that automatically structure your documents according to Practice Direction 27A requirements. Simply upload your documents, and BundleCreator handles pagination, indexing, and secure sharing—even if you're representing yourself.

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Mistakes That Can Seriously Cost You

1. Incomplete Disclosure

Failing to disclose assets—whether deliberately or by accident—is the most serious error you can make.

According to Family Divorce Lawyer, consequences include:

2. Real Cases, Real Consequences

These aren't theoretical risks:

Brown v Brown [2024]: A 19-day custodial sentence for disclosure failures.

Scot Young Case: Six months' imprisonment for persistent refusal to provide honest disclosure, with proceedings dragging on for years and costing millions.

Sharland v Sharland [2015] UKSC 60: The Supreme Court confirmed that an undisclosed asset can reopen a financial settlement even a decade later.

3. Inaccurate Valuations

Over or undervaluing assets distorts the picture and damages your credibility. Use proper evidence:

• Estate agent valuations (the minimum standard)
• RICS surveyor valuations (these carry more weight)
• Expert business valuations for company interests

4. Missing or Incomplete Documents

Every figure you provide requires supporting evidence. Missing documents:

• Delay proceedings
• Invite suspicion about what you might be hiding
• May result in cost orders against you

5. Inconsistent Information

Numbers must add up across sections:

• Income must support stated expenditure
• Property values must match mortgage documentation
• Bank balances must reconcile with statements

6. Unrealistic Budgets

Courts quickly spot budgets that don't reflect reality. Inflated needs undermine your credibility; unrealistically modest claims may be accepted at face value—and come back to haunt you.

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What Happens After You File Form E?

Questionnaires (Form G)

After both parties exchange Form E, each can send questionnaires requesting:

• Clarification of unclear entries
• Additional documentation
• Explanations for discrepancies

Be prepared for detailed questions about anything that looks unusual or incomplete.

First Directions Appointment (FDA)

This hearing:

• Addresses Form E disclosure
• Identifies outstanding issues
• Orders further disclosure if needed
• Sets directions for next steps

Financial Dispute Resolution (FDR)

The FDR is a settlement hearing where a judge gives an indication of likely outcomes. According to court statistics, most cases settle at or shortly after FDR—making thorough Form E preparation all the more important.

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How to Organise Your Form E Bundle

Courts expect documents in built around Practice Direction 27A format:

• Continuous pagination throughout
• Clear index at the front
• Tabbed sections for easy reference
• Chronological order within sections
• A4 portrait format

The Straightforward Approach: BundleCreator.co

Creating a compliant Form E bundle manually is time-consuming and error-prone. BundleCreator.co offers:

• Preformed divorce bundle templates with sections for all Form E documents
• Automatic pagination and indexing
• Password-protected sharing for sensitive financial documents
• Court-compliant formatting meeting PD27A requirements
• Easy upload of PDFs, images, and scanned documents
• Secure storage with encryption at rest and in transit

Whether you're a solicitor managing multiple cases or someone navigating the process without legal representation, BundleCreator simplifies document organisation whilst maintaining the security your financial information demands.

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The Statement of Truth: Why Accuracy Really Matters

Form E includes a Statement of Truth that you must sign, confirming the information is accurate and complete. This is a sworn statement—not a formality.

"If you are found to have been deliberately untruthful, criminal proceedings may be brought against you for fraud under the Fraud Act 2006." — Official Form E Notes for Guidance

Before You Sign:

• Review every entry carefully
• Verify all calculations
• Ensure all supporting documents are included
• Disclose everything—even if it's unfavourable to your position

If Your Circumstances Change:

There's a continuing duty of disclosure. If your circumstances change materially after filing Form E, you must update the court and other party immediately—not at the next hearing, not when it's convenient.

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Practical Tips for Completing Form E

Start Early

"Some information, such as pension CETVs, may take a while to come through and can delay progress. Request information early if you don't have it to hand." — Rayden Solicitors

Pension providers can take up to three months to provide CETVs. Don't wait until the deadline is looming.

When in Doubt, Include It

"If in doubt, put it in your draft—I can always take it out. In my experience, 9 times out of 10, the information needed to be there." — Family law solicitor quoted in Maguire Family Law

It's far better to over-disclose than to face accusations of hiding something.

Consider Professional Help

Complex sections—particularly business valuations, pensions, and tax implications—benefit from professional input:

• Accountants for business and tax matters
• Pension actuaries for complex pension arrangements
• Independent financial advisers for investment valuations

What It Might Cost

Form E completion typically requires:

• 3–4 hours of solicitor time (£750–£1,500 plus VAT)
• More complex cases may cost significantly more
• Financial investigations (if dishonesty is suspected): £7,000–£12,000

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Frequently Asked Questions

How Long Does It Take to Complete Form E?

Most people are given 12–16 weeks. However, gathering all supporting documents—especially pension CETVs—often takes the full period. Start immediately when you receive the court timetable.

Can I Complete Form E Without a Solicitor?

Yes, but it requires careful attention to detail. The official Form E Notes for Guidance from GOV.UK provide step-by-step instructions. Using BundleCreator.co helps self-representing litigants create professional, court-ready document bundles.

What If My Former Spouse Refuses to Complete Form E?

If court proceedings have been issued, refusal can result in:

• Fines
• Cost orders
• Adverse inferences about hidden assets
• Contempt of court proceedings

Do I Have to Disclose Cryptocurrency?

Yes. 2025 requirements specifically address digital assets including cryptocurrency, NFTs, and digital business interests. You must provide wallet addresses, exchange statements, and current valuations.

How Long Are Form E Documents Valid?

• CETVs: Valid for three months
• Bank statements: Should be dated within 14 days of Form E
• Property valuations: Generally valid for 3–6 months

Can a Form E Settlement Be Reopened?

Yes. In cases of fraud or non-disclosure, settlements can be set aside—even years later. The Supreme Court in Sharland v Sharland [2015] confirmed this applies regardless of how much time has passed.

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Your Form E Action Plan

1. Request pension CETVs immediately—they take the longest
2. Gather 12 months of bank statements for all accounts
3. Obtain property valuations from estate agents or surveyors
4. Collect tax returns and business accounts (last three years)
5. Create a realistic monthly budget based on actual expenditure
6. Organise documents logically using BundleCreator.co's preformed templates
7. Review everything before signing the Statement of Truth
8. Meet the 35-day deadline before your First Directions Appointment

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Secure Your Financial Disclosure with BundleCreator.co

Form E documentation contains your most sensitive financial information: bank account details, pension projections, property valuations, business accounts. Sharing these documents securely isn't optional—it's essential.

BundleCreator.co provides:

• Password-protected bundles with secure link sharing
• Preformed divorce templates structured for Form E requirements
• Automatic pagination and indexing for court compliance
• Bank-grade encryption protecting your documents
• An interface designed for legal professionals and litigants alike

Whether you're a family law solicitor handling complex financial remedy cases or someone navigating divorce without legal representation, BundleCreator streamlines document preparation whilst maintaining the security and professionalism your case demands.

Create your secure Form E bundle today →

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This article provides general information about Form E financial disclosure in divorce proceedings in England and Wales. It is not legal advice, and BundleCreator.co does not provide legal services. Nothing in this article should be relied upon as a substitute for professional legal advice tailored to your specific circumstances. For advice on your particular situation, consult a qualified solicitor or barrister who is regulated by the Solicitors Regulation Authority or the Bar Standards Board.

Sources:

• GOV.UK Family Court Statistics Quarterly
• Official Form E and Notes for Guidance
• Connaught Law Financial Disclosure Guide
• Cripps Solicitors Form E Tips
• Hawkins Family Law
• Edwards Family Law
• Sharp Family Law
• Wikivorce Form E Guide