Where pensions appear on Form E
Pensions are declared in Section 2.6 of Form E. You must list every pension you hold, including workplace pensions from previous employers, personal pensions, SIPPs, and any frozen or deferred pensions from jobs held years ago.
The State Pension is treated differently, it is not included in Section 2.6 but may be relevant to the overall financial picture. Your State Pension forecast is available free from GOV.UK.
How to find all your pensions
- Check old payslips and P60s, employer name and dates of employment help identify which pension scheme you were enrolled in
- Contact previous employers' HR departments, they can provide the pension provider name and your membership number
- Use the government's Pension Tracing Service, free at gov.uk/find-pension-contact-details
- Search your email and post, pension providers send annual benefit statements; search for "pension", "retirement", "SIPP", "annuity"
- Contact the DWP, for State Pension forecasts and National Insurance record queries
The government's free Pension Tracing Service can help locate pensions from previous employers that you may have forgotten about.
What is a CETV and why do you need one?
A Cash Equivalent Transfer Value (CETV) is the standard method of valuing a pension for divorce purposes in England and Wales. It represents the lump sum the pension scheme would theoretically pay out to transfer your entitlement to another scheme today.
For defined contribution pensions, the CETV is usually close to the fund value. For defined benefit or final salary pensions, the CETV can be significantly different, often much higher, than the annual pension entitlement suggests.
How to request a CETV
Contact each pension provider in writing and request a CETV for divorce purposes. You will need your full name, date of birth, membership number, and a note that the valuation is required for financial remedy proceedings. Providers may charge a fee, typically £0-£500, and keep receipts as these costs may be recoverable.
Pension types and how they are valued
| Pension type | Valuation method | Typical CETV wait |
|---|---|---|
| Defined contribution (DC), auto-enrolment | CETV (close to fund value) | 2-6 weeks |
| Personal pension / SIPP | CETV (close to fund value) | 2-4 weeks |
| Defined benefit (DB) / final salary | CETV (actuarially calculated, often high) | 6-12 weeks |
| Public sector (NHS, teachers, civil service) | CETV (often very high; specialist advice usually needed) | Up to 3 months |
| State Pension | State Pension forecast from GOV.UK (not a CETV) | Immediate online |
How pensions are dealt with in a settlement
Once both parties' pension values are disclosed, there are three main approaches:
Pension sharing order
A percentage of one party's pension is transferred into the other's name. A clean break, both parties own their pension going forward.
Pension offsetting
One party keeps their pension; the other receives a larger share of another asset (e.g. the family home) in lieu. No pension sharing order required.
Pension earmarking
Part of pension income is directed to the other party when drawn. Rare in practice, does not achieve a clean break and lapses on remarriage.
Completing Form E yourself?
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