The income section of Form E is about the real money coming in, not just your basic salary. It should show employment income, self-employment income, benefits, pensions in payment, rental income, dividends and any other regular sources.
This guide is for Form E in England and Wales, last checked against HMCTS guidance on 13 May 2026. It is general information, not legal advice.
Quick answer
Include every meaningful income source: salary, overtime, bonuses, commission, benefits in kind, self-employed profit, dividends, rental income, benefits, maintenance and pension income. Use recent evidence, and explain if income has changed or is irregular.
What the income section asks for
The income section is trying to show affordability and future financial needs. It is not enough to list a headline annual salary if the actual pattern includes overtime, bonuses, dividends, benefits or seasonal changes.
| Income type | Evidence | Watch for |
|---|
| Employment | P60, payslips, bonus or commission evidence, P11D. | Only using basic salary. |
| Self-employment | Tax returns, accounts, tax calculations, management figures. | Using one unusual month as normal income. |
| Company director income | Salary, dividends, director loan records, accounts. | Separating personal income from retained company money. |
| Benefits and maintenance | Award letters, payment records, bank statements. | Forgetting child-related income. |
| Rental or investment income | Statements, tenancy records, dividend records. | Ignoring tax, costs or irregularity. |
How to show irregular income
If income changes month to month, give the most accurate picture you can. Use recent evidence, explain the pattern, and avoid choosing only the months that make your case look better. For bonuses, commission and overtime, show whether they are regular, discretionary, one-off or likely to continue.
Self-employed and company director income
Self-employed income usually needs more explanation than employment income. Drawings, dividends, retained profit and tax may all matter. If you work through a limited company, the income section and the business asset section need to be consistent.
If the company value itself is disputed, read the self-employed Form E valuation mistake guide and consider targeted advice.
Common mistakes
- Only listing basic salary. Benefits, bonuses and overtime may matter.
- Leaving out dividends or rental income. Income is broader than payroll.
- Using old figures after a job change. Explain the current position.
- Confusing gross and net income. Check what the form asks for in each box.
When to get help
Get advice if income is controlled through a company, paid in dividends, volatile, disputed, cash-based, connected to overseas work, or if one person says they cannot earn what they used to earn.
Frequently asked questions
Do I include bonuses on Form E?
Yes, if they are part of your income picture. Explain whether they are guaranteed, discretionary, regular or one-off.
What if my income recently changed?
Use current evidence and explain the change. Do not rely only on last year's figures if they no longer reflect reality.
Do benefits count as income?
Yes. Benefits and tax credits or child-related payments can be relevant to affordability and needs.
Official sources checked
Divvio is not a law firm and this guide is not legal advice.