Form E Documents Checklist: What to Attach to Form E in 2026

Every Form E ends with an official Schedule of Documents where each item must be marked attached, not applicable, or to follow. Use the HMCTS Form E (01.23) table immediately below to check every mandatory statement, valuation and payslip — or email yourself the printable A4 PDF checklist to tick off as paperwork arrives.

Form E documents checklist (official Schedule of Documents)

The schedule does not mean you should attach every financial document you possess. It means you should attach the listed documents where they apply, then add extra documents only where they are needed to explain or clarify something in the form.

The Form E documents checklist, section by section

The official checklist is short, but the difficult part is deciding what counts, what date range is needed, and what to do when a document is not available. Use the section-by-section notes below before you file or exchange Form E.

Section 1.14: existing financial orders

If the application asks the court to vary an existing financial order, attach a copy of that order. This matters because the court needs to see exactly what order exists before considering any variation or capitalisation.

If you do not have the sealed order, request it early from your solicitor, previous file, or the court. Do not leave the section silent; explain what has been requested and when.

Sections 2.1 and 2.2: property valuations and mortgage statements

For the family home and any other property, Form E asks for valuation evidence and a recent mortgage statement. The valuation evidence should relate to the current market value, not what you paid for the property or what an online estimate suggested several years ago.

• Family home: attach any valuation of the matrimonial home obtained within the last six months, plus recent statements for each mortgage or secured loan.
• Other property: repeat the same process for buy-to-let property, inherited property, holiday homes, land, overseas property and any jointly owned property where you have an interest.
• If no formal valuation is available: use a realistic current estimate in the form and explain the basis. Keep evidence of market appraisals, estate agent emails or sale comparables if they support the figure.

Make sure the property figure, mortgage balance, sale cost estimate and equity calculation all use sensible dates. A current property value paired with an old mortgage balance can make the equity figure look unreliable. If property is likely to be disputed, read the house valuation guide for divorce and house split & buyout calculator.

Section 2.3: 12 months of bank statements

This is one of the most common causes of Form E follow-up questions. For each personal bank, building society and National Savings account, attach statements covering the last 12 months. This includes accounts in your sole name, joint accounts, accounts in credit, accounts in debit, and accounts you closed during the period.

Do not attach only the final balance page. The point is to show the account history so both sides can check balances, income, transfers and spending patterns. Each PDF should show the account holder, account number or clear identifier, dates covered and transactions.

Overdrawn bank accounts belong in the bank account section rather than being treated only as ordinary liabilities. Credit cards and loans are different: they are disclosed in the liabilities section, but they are not automatically part of the official Schedule of Documents unless the document is needed to clarify the figure.

Section 2.4: investments, ISAs, shares and other holdings

For investments, attach the latest statement or dividend counterfoil for each holding. This can include stocks and shares ISAs, investment platforms, unit trusts, bonds, gilts, quoted securities and similar holdings.

If an investment value moves daily, use a clear valuation date and make that date consistent with the figure in Form E. If an account is held jointly, through a nominee, or on a platform with multiple sub-holdings, the document should make your interest understandable.

Section 2.5: life insurance and endowment policies

Form E asks you to disclose life insurance policies, including endowment policies. The required attachment is a surrender valuation for each policy that has a surrender value.

Some policies provide life cover but have no cash-in value. If the policy has no surrender value, say so clearly rather than using the sum assured, monthly premium or death benefit as if it were the current asset value.

Section 2.11: business interests and company documents

If you have a business interest, a short estimate is rarely enough. Attach business accounts for the last two financial years for each business interest. Also attach any available document supporting your estimate of current value, such as an accountant's letter or formal valuation if one has been obtained.

Form E recognises that a formal valuation is not always essential at this stage. That does not mean you can guess. The bundle should help someone understand what the business does, what you own, whether the latest accounts are still a fair picture, and whether director loan accounts, partnership capital or retained profits affect the figures.

Business interests are an area where targeted legal or accountancy advice is often sensible, especially where there are private company shares, property inside the company, unusual dividends, director loans, rapid growth, falling income or disputed value.

Section 2.13: pension CETVs, cash equivalents and PPF compensation

For each pension arrangement, attach a recent statement showing the cash equivalent provided by the scheme trustees or managers. This is often called a cash equivalent transfer value or CETV. For Pension Protection Fund compensation, attach the PPF valuation. For additional state pension rights, attach the relevant valuation.

Do not treat a pension like a bank account. An annual benefit statement, projected retirement income or online pension dashboard figure may not be the same as the cash equivalent figure required for Form E. If you have more than one pension, repeat the process for each one.

If the valuation is not available, attach evidence that you requested it and state when you expect it. The HMCTS notes also warn that a pension valuation should not be more than one year old at the date of the first appointment. If pensions are significant in your case, the Form E pensions & CETV guide (and model sharing vs offsetting in our pension divorce calculator) explains the issue in more detail.

Section 2.15: employment income documents

If you are employed, attach your P60 for the last financial year, your last three payslips, and your last P11D if you have been issued with one. If you have more than one employment, gather the documents for each employment.

Use income documents to explain the real pattern of earnings. If your payslips include overtime, commission, bonus, share awards, car allowance, salary sacrifice or benefits in kind, make sure those entries are readable and match the explanation in Form E.

Section 2.16: self-employment and partnership income

If you are self-employed or in a partnership, attach your last tax assessment. If that is not available, use a letter from your accountant confirming your tax liability. If your net income for the last financial year and your estimated income for the next 12 months are significantly different, attach management accounts for the period since the last accounts.

The aim is to show sustainable income, not just the amount you happened to draw in one month. If business income has changed, explain why: lost contract, new contract, maternity or parental leave, illness, seasonal trade, restructuring, increased costs, or one-off receipts.

What documents are not automatically required?

A common mistake is assuming every figure in Form E needs a separate attachment. The official schedule is more targeted than that. You should attach documents that are specifically required, then add extra material only where it helps explain or clarify your disclosure.

These documents are often useful backup, but they are not automatically required in every case:

• Credit card and loan statements: useful if a debt is disputed, large, recent or hard to understand.
• Personal belongings evidence: useful for cars, jewellery, collections, art or high-value items where value may be questioned.
• Household bills and budget evidence: useful where income needs are disputed, but not every receipt belongs in the main bundle.
• Child maintenance assessments, agreements or orders: useful where they explain child support arrangements in Part 1.
• Trust, inheritance or overseas asset paperwork: important where it explains an asset, expectation or interest that would otherwise be unclear.

What not to attach to Form E

More paperwork is not always better. A huge bundle can make your disclosure harder to review if it is full of duplicates, old versions and irrelevant material.

Use this test before adding an extra document: does it verify a number in Form E, explain something that would otherwise look unclear, or answer a question the other party is likely to raise? If yes, attach it or keep it ready. If not, keep it in a backup folder rather than overloading the Form E bundle.

What if a Form E document is missing?

Missing documents happen, especially with pension valuations, old bank accounts, mortgage statements and business accounts. The problem is not usually that a document is late; the problem is failing to explain it.

If a document is missing when you file or exchange Form E:

• request it as soon as possible;
• keep proof of the request;
• mark it as to follow where the checklist allows;
• use the best current figure you can honestly support;
• add a short note explaining what is missing, when you requested it and when you expect it; and
• send the document on promptly if it is material when it arrives.

This is especially important for pensions. A missing or outdated CETV can materially change the settlement discussion.

How to organise Form E documents without losing weeks

The fastest way to approach the checklist is not to start at page one and hope the documents appear. Chase the slowest evidence first, then build the rest of the bundle around the Form E sections.

1. Request pension CETVs first. Providers can take weeks, and older valuations may not be good enough for the first appointment.
2. Download bank statements early. Get a full 12-month run for every relevant account, including joint and closed accounts.
3. Line up property evidence. Get current valuations or market appraisals and recent mortgage statements for each property.
4. Collect income evidence in one batch. P60, last three payslips, P11D if issued, tax assessment, accountant letter or management accounts.
5. Separate mandatory documents from backup documents. This keeps the main bundle focused but leaves you ready to answer questions.
6. Name files by section and date. For example, 2-3-Barclays-current-account-Jan-2025-to-Jan-2026.pdf is more useful than statement.pdf.
7. Keep a missing-documents log. Record the provider, request date, expected response date and any reference number.

If you are still working out where each figure belongs, use the full Form E divorce guidance alongside this checklist.

Final quality checks before you exchange Form E

Before you send the form, do a practical evidence review. It is much easier to fix gaps now than after the other side has raised a long questionnaire.

• Every bank account in section 2.3 has 12 months of statements.
• Joint, closed, overdrawn and low-balance accounts have not been missed.
• Property values are current and mortgage balances are recent.
• Pension evidence is a cash equivalent, PPF valuation or clear request letter, not just a generic annual statement.
• Employment income documents are the latest available documents.
• Business accounts cover the last two financial years where a business interest is disclosed.
• Missing documents are explained rather than ignored.
• Scans are readable, complete and in the right order.
• Extra documents genuinely explain the form rather than cluttering it.
• The Form E schedule at the end has been marked consistently: attached, not applicable or to follow.

Common Form E document mistakes

Turning your documents into a financial snapshot

Once the documents are in, the same figures give you the household's net position, which is what any settlement discussion starts from. It helps to group them into three buckets, because property, cash and pensions are treated differently in negotiation.

The 3 buckets to capture your snapshot

For simplicity, it helps to group everything into three buckets. When using our Divorce Settlement Calculator, enter these separately because they're handled differently in negotiation (especially pensions).

1) The housing bucket (property)

Usually the family home, but also buy-to-let property, holiday homes, and any land.

The number you need: Net equity (not just market value)

A simple formula: Market value – outstanding mortgage – estimated sale costs = net equity

Sale costs note: If you're estimating, include estate agent + conveyancing costs (often around ~1–3% plus legal fees, depending on circumstances).

Tip: If you're unsure of value, use a recent agent appraisal or online estimate for now — just mark it as an estimate and update it later.

2) The liquid capital bucket (cash & easily realisable assets)

These are assets you can access relatively quickly.

Includes: bank accounts (joint and sole), ISAs, Premium Bonds, listed shares, and crypto.

Important: You still disclose accounts held in your sole name. The disclosure stage is about full transparency, not what feels "private".

3) The pension bucket (illiquid capital)

Often the biggest asset after the house, and the easiest to undervalue.

The number you need: the Cash Equivalent Transfer Value (CETV). CETVs are a standard measure used to value pensions for divorce purposes. GOV.UK

Common trap: Don't use "projected income" or random figures from an annual statement if you've been told to provide a CETV. If you don't have one, request it from the scheme/provider.

Debts & liabilities: what deducts from the pot?

A settlement is based on net wealth, so legitimate liabilities matter.

Include:

• Credit cards
• Personal loans / overdrafts
• Documented family loans (where it's clearly a loan, not a gift)

Be careful with:

• Informal "soft" family support that may be disputed as a gift rather than a debt
• Future living costs — these belong in your income needs budget, not your asset sheet

The golden rule: full and frank disclosure

Financial remedy negotiations run on the duty of full and frank disclosure. If it later emerges that assets weren't properly disclosed, agreements can be challenged and the court can make adverse findings (including costs consequences).

If you're unsure about something, it's generally safer to list it and explain it than to omit it.

When you have figures for equity, cash, pensions and debts, the divorce settlement calculator shows what the snapshot looks like.

Frequently asked questions

What documents should I attach to Form E?

Attach the documents listed in the Form E Schedule of Documents where they apply to you: property valuations and mortgage statements, 12 months of bank statements, investment statements, life policy surrender values, business accounts, pension cash equivalent or PPF valuations, employment income evidence, and self-employment tax evidence. Add extra documents only where needed to explain or clarify the form.

How many months of bank statements do I need for Form E?

For bank, building society and National Savings accounts, gather statements covering the last 12 months for each account held in your name, joint names, or any account in which you have or had an interest.

Do I need statements for joint or closed accounts?

Yes, if the account falls within the Form E period. Joint accounts, closed accounts, overdrawn accounts and low-balance accounts can still matter because the statements show the history, not just the balance on the date you complete the form.

Do I need a CETV for every pension?

You normally need a recent cash equivalent statement for each pension arrangement disclosed, or the equivalent valuation for PPF compensation or additional state pension rights. If the valuation is not available yet, attach evidence that it has been requested and say when you expect it.

Are downloaded PDF statements acceptable for Form E?

Usually, yes. Downloaded PDFs are often clearer than screenshots. Make sure the document is complete, readable, and shows the account holder, account identifier, statement dates and transaction history.

Do I need original documents?

No. Attach copies and keep originals available for inspection if the court or the other party asks. Do not send your only original document unless you have been specifically directed to do so.

Should I attach credit card statements and loan statements?

They are not automatically listed in the official Schedule of Documents in the same way as bank statements, but they can be useful where a liability is significant, disputed, recent, or needs explanation. Keep them ready and attach them if they clarify your Form E.

What if a document has been requested but has not arrived?

Explain the gap in a short note, keep proof of the request, and mark the item as to follow where appropriate. This is particularly important for pension valuations, mortgage statements and bank records.

Should I redact bank statements before attaching them?

Be careful. Form E is built around full and frank financial disclosure, so broad redactions can cause suspicion and follow-up questions. If you believe something genuinely needs redacting, get legal advice before doing it.

Can I attach too many documents to Form E?

Yes. A bundle full of duplicated, irrelevant or old paperwork can make disclosure harder to review. Attach the required documents and anything needed to explain a material figure, then keep wider backup evidence in a separate folder.

Next step

If you are gathering documents now, the most useful next step is to turn the checklist into a working Form E structure. You can start Form E online for free, save your answers, and use the prompts to see which documents each section needs.

For the complete walkthrough, use the Divvio Form E divorce guidance. If you are still deciding whether to complete the form yourself, see how completing Form E online works. For household spending and future needs, the divorce budget calculator can help before you finalise Part 3.

Official sources checked

• GOV.UK: Form E financial statement
• HMCTS Form E financial statement (01.23)
• HMCTS Form E Notes for guidance (01.23)

Divvio is not a law firm and this guide is not legal advice. If your case involves high-value assets, trusts, international property, complex business interests, domestic abuse, hidden assets, or a dispute about disclosure, consider getting targeted advice from a family solicitor.

Related Form E guides

If you are working through Form E in order, start with the complete Form E section-by-section guide, then check completed Form E example, bank statements, pensions & CETVs, budget & income needs, and orders sought.