Form E: the divorce financial statement, explained
What Form E is
Form E is the financial statement for a financial order in England and Wales. The current version is 01.23, and GOV.UK still lists it as current (GOV.UK, checked 28 September 2026). You set out everything you own, owe and earn, what you'll need, and the orders you're asking for, and you attach the documents it asks for.
When it's due
In court proceedings, both of you file Form E with the court and exchange it with each other at the same time, not less than 35 days before the first appointment (FPR 9.14(1)). The court rules count those as clear days, so the deadline is 36 calendar days before the first appointment (FPR 2.9). The first appointment itself is set not less than 12 and not more than 16 weeks after the application is filed (FPR 9.12(1)(a)).
Not less than 14 days before the first appointment (15 calendar days, in clear days), each of you files and serves a concise statement of issues, a chronology, a questionnaire and a notice saying whether the first appointment can be used as an FDR appointment, which is Form G (FPR 9.14(5)). The free calculator works these dates out.
What's in it, section by section
| Part | What it covers |
|---|---|
| 1 (1.1 to 1.16) | General information: you, the marriage or civil partnership, the children, other court cases, where you live |
| 2.1 to 2.2 | The family home and any other property: value, mortgages, early repayment penalties, costs of sale, your interest |
| 2.3 to 2.8 | Bank and building society accounts, investments, life policies, money owed to you, cash over £500, belongings worth over £500 |
| 2.9 to 2.10 | Liabilities and Capital Gains Tax |
| 2.11 to 2.12 | Business interests and directorships |
| 2.13 | Pensions and PPF compensation |
| 2.14 | Other assets not listed in Parts 1 to 4 |
| 2.15 to 2.19 | Income: employment, self-employment or partnership, investments, state benefits, other income |
| 2.20 to 2.21 | Summaries of your capital (totals A to G, less D) and income (totals H to L) |
| 3 | Financial requirements: income needs for you and the children, and capital needs |
| 4 | Other information: changes in the last and next 12 months, standard of living, contributions, conduct, other circumstances, a new partner's finances |
| 5 | The orders you're asking the court to make |
The form ends with a statement of truth, which you sign and date.
Documents to attach
The form asks for these, depending on what applies to you (Form E 01.23):
- 2.1 and 2.2: a property valuation from the last 6 months (or your own estimate) and recent mortgage statements
- 2.3: statements for the last 12 months for every account
- 2.4: the latest statement or dividend counterfoil for each investment
- 2.5: a surrender valuation for each life policy with a surrender value
- 2.11: business accounts for the last 2 financial years, and documents supporting the business's value
- 2.13: a cash equivalent (CE) or PPF valuation for each pension. If it hasn't arrived, the Form E notes say to attach your request letter and any reply (Form E notes)
- 2.15: your P60, last 3 payslips and last P11D if you got one
- 2.16: your last tax assessment, or an accountant's letter, and management accounts in some cases
The parts that take longest
Twelve months of statements
Every account you've held in the last 12 months needs its statements, and missing months are easy to lose track of. A month-by-month list per account is the simplest way to see what's still to get.
Pension valuations
A pension valuation should be no more than a year old at the first appointment (Form E notes). If you tell the scheme the information is needed for divorce or dissolution proceedings that have started, it has to provide it within 6 weeks beginning with the day it gets your request (reg 2(5)(b)), so ask early.
Your income needs
Section 3 asks for your costs using one period throughout, weekly, monthly or yearly, not a mix, with the children's needs shown separately.
For a worked example with made-up figures, see our completed Form E example.
The Form E Organiser follows the form section by section, adds up totals A to L, works out your deadline and has 7 request letters ready to send.
Common questions
Do you have to complete a Form E for divorce?
In court proceedings for a financial order, yes: the rules require both of you to file and exchange it before the first appointment (FPR 9.14(1)). Outside court, for example in mediation or when agreeing a consent order, you may be asked for Form E or a different disclosure form. Check with whoever is running your process.
What happens after Form E is exchanged?
Each of you prepares a concise statement of issues, a chronology and a questionnaire about the other's Form E, and files them with Form G not less than 14 days before the first appointment (FPR 9.14(5)).
Where do I get a blank Form E?
From GOV.UK: Form E financial statement. It comes with separate notes for guidance.
Sources
- Form E 01.23 (GOV.UK)
- Form E notes for guidance (GOV.UK)
- Family Procedure Rules, Part 9
- Family Procedure Rules, Part 2 (rule 2.9)
- Pensions on Divorce etc. (Provision of Information) Regulations 2000, reg 2
Free help: GOV.UK, Advicenow, or a solicitor or family mediator for advice about your own case.