Form E Pensions Section: How to Disclose Pensions and CETVs

Pensions are one of the easiest parts of Form E to undervalue. A pension statement can look simple, but divorce disclosure usually needs the right valuation figure, not just the number on an annual statement.

This guide explains how to approach the pensions section of Form E in England and Wales. It was last checked against HMCTS guidance on 13 May 2026. It is general information, not legal advice.

What the pensions section asks for

The pensions section is asking for the existence and value of your pension arrangements. That includes pensions you are currently paying into, old pensions from previous jobs, personal pensions, public sector pensions and pensions already in payment.

What is a CETV?

CETV stands for Cash Equivalent Transfer Value. It is the figure normally used to disclose the capital value of a pension for Form E. It is especially important for defined benefit pensions, where an annual pension income figure does not tell you the capital value for settlement discussions.

How to complete the pensions section

1. List every pension provider you can identify. Include old jobs and personal pensions.
2. Request CETVs early. Some schemes take weeks or months.
3. Record the valuation date. The date matters if values move.
4. Attach proof of request if the CETV is missing. Silence creates avoidable questions.
5. Do not decide pension sharing alone from the CETV. The settlement question may need advice.

What Form E Actually Asks For

Pensions go in section 2.13 of Form E: "Pensions and Pension Protection Fund (PPF) Compensation". You need to give details of all pension rights and PPF compensation entitlements, including prospective entitlements.

For each pension, Form E asks for details such as:

• the name and address of the pension arrangement or PPF Board;
• your National Insurance number;
• the pension reference number;
• the type of scheme, for example occupational, personal, final salary, money purchase, additional state pension, PPF or other;
• the date the cash equivalent, PPF compensation valuation or additional state pension valuation was calculated;
• whether the pension is already in payment or drawdown;
• the cash equivalent quotation, additional state pension valuation or PPF valuation.

The official form calls this a CE, short for cash equivalent. In everyday divorce discussions people often say CETV, meaning Cash Equivalent Transfer Value. For most practical purposes, the task is the same: ask the pension provider or scheme administrator for the cash equivalent figure needed for divorce disclosure.

CETV vs Fund Value: The Common Mistake

An annual pension statement might show a fund value, projected retirement income, transfer value, benefits statement or online dashboard figure. Those are not all the same thing.

What you are looking at	Why it may not be enough for Form E
Annual statement	It may be out of date, projected, or not calculated on the basis Form E needs.
Online pension pot value	It may show the current fund value but not charges, guarantees, reductions or scheme-specific transfer rules.
Defined benefit annual pension	An income promise such as GBP 12,000 a year is not a capital value. You usually need a cash equivalent to compare it with other assets.
Cash equivalent / CETV	This is the figure Form E is usually driving you toward, supported by a recent statement from the scheme.

For a defined contribution pension, the cash equivalent may be close to the fund value, but you should still request the proper figure. For a defined benefit or final salary pension, the difference can be substantial. A pension promising income for life can have a capital value that is not obvious from the annual income figure.

Which Pensions Should You Include?

Form E tells you to include membership of all pension plans or schemes. That means you should think beyond the pension from your current job.

• current workplace pensions;
• old workplace pensions from previous jobs;
• personal pensions and SIPPs;
• defined benefit or final salary schemes;
• public sector pensions such as NHS, Teachers, Civil Service, police, armed forces or local government schemes;
• FSAVC schemes separate from your employer's main scheme;
• PPF compensation entitlements;
• additional state pension rights where relevant.

Form E says to exclude the Basic State Pension. It does not simply exclude everything connected with state pension rights. Section 2.13 specifically refers to Additional State Pension, SERPS and State Second Pension. If you are unsure whether this applies to you, check the official Form E notes or get advice.

How Recent Does the Pension Valuation Need to Be?

The Form E notes say that if you have a pension valuation, you must attach it, but you may only use it if it will not be more than one year old at the date of the first appointment.

That matters because people often find an old statement and assume it will do. If it will be too old by the hearing date, write to the provider or administrator and ask for an up-to-date valuation. Keep a copy of the request and any reply.

How To Request a CETV for Divorce

Do this as soon as Form E is likely to be needed. Pensions are one of the document requests most likely to slow everything else down.

1. List every pension you can identify. Check old payslips, old employers, annual statements, emails from providers, government Gateway records and your current workplace benefits portal.
2. Contact each provider or scheme administrator. Use the secure portal if there is one, but save a copy of the message or confirmation.
3. Ask for the right thing. Do not just ask for "my latest pension statement" unless the provider confirms it contains the cash equivalent needed for divorce disclosure.
4. Record the date requested. You may need this if the valuation has not arrived by the Form E deadline.
5. Upload or attach the statement when it arrives. Use the valuation date shown on the document, not the date you opened the email.

You can use wording like this:

Please provide a recent cash equivalent / CETV statement for my pension arrangement for divorce financial disclosure and Form E purposes. Please include the valuation date, scheme type, pension reference, whether the pension is in payment or drawdown, and any note about reductions or restrictions affecting the quoted cash equivalent.

If the scheme is a PPF case, ask for the PPF compensation valuation. If the issue is Additional State Pension, follow the relevant DWP route for a valuation and keep proof of the application date.

What If the CETV Has Not Arrived?

Do not invent a figure and hope to fix it later. Form E tells you what to do if a valuation is not available: give the estimated date when it will be available and attach a copy of your letter or request to the pension company, administrator or PPF Board.

A sensible Form E entry usually records:

• the pension provider or scheme name;
• the reference number, if known;
• the type of scheme, if known;
• that the cash equivalent has been requested;
• the request date;
• the provider's expected response date, if they gave one;
• that the valuation will follow once received.

Attach the request and any provider reply. That is much better than leaving the pension blank, especially if the pension is likely to be material.

Why Public Sector and Final Salary Pensions Need Extra Care

Defined benefit pensions, including many public sector schemes, are not just investment pots. They are promises to pay income under scheme rules. A CETV gives a capital figure, but it may not tell the whole fairness story.

Extra care is sensible where:

• one spouse has a defined benefit or final salary pension and the other has mainly cash, property or defined contribution pensions;
• the pension is already in payment or drawdown;
• there is a large age gap between spouses;
• one person wants to offset pension claims against the family home;
• there are public sector, armed forces, police, NHS, Teachers or local government pensions;
• there are overseas pensions, SIPPs with unusual assets, PPF compensation or tax protection issues;
• ill health, early retirement or protected pension age may affect value;
• the pension value is large enough that a rough assumption could change the settlement materially.

In those cases, a solicitor or pension expert may suggest a report from a pensions on divorce expert, often called a PODE. The point is not just to know today's cash equivalent. It may be to compare retirement income, assess pension sharing options, or work out whether an offset against housing equity is fair.

Pension Sharing, Attachment and Offsetting

Once the pensions are properly disclosed, the settlement may deal with them in different ways.

Approach	What it means in plain English
Pension sharing	Part of one person's pension is carved out under a pension sharing order and credited to the other person, usually into a pension arrangement.
Pension attachment	One person receives a share of pension income or lump sum when the pension is paid. This is less clean and depends on future payment events.
Offsetting	One person keeps more pension while the other keeps more of a different asset, often equity in the home.

The risky one to do casually is offsetting. GBP 1 of pension is not the same as GBP 1 of cash or house equity. Pension money may be locked away until retirement age, taxed when drawn, affected by scheme rules, or worth more or less depending on life expectancy and inflation protection. A simple swap can be unfair if the numbers are not adjusted properly.

You can model rough settlement scenarios with the Divvio divorce settlement calculator, but do not treat a calculator as a pension valuation or legal advice.

A Practical Checklist Before You Finish Form E

• Have you listed every current and old pension?
• Have you requested a cash equivalent / CETV for each pension?
• Is each valuation less than one year old by the date of the first appointment?
• Have you entered the valuation date, not just today's date?
• Have you said whether each pension is in payment or drawdown?
• If a valuation is missing, have you attached the request and stated when it is expected?
• Have you considered whether a defined benefit, public sector or high-value pension needs expert input?
• Have you avoided trading pension for house equity on a simple pound-for-pound basis without advice?

Common mistakes

When to get help

Get pension or legal advice if there are large defined benefit pensions, public sector pensions, pensions already in payment, age gaps, health issues, offsetting against the home, or disagreement about whether a pension sharing order is needed.

Frequently asked questions

Do I need to disclose old pensions?

Yes. Old pensions can still have value and should not be left out because you no longer contribute to them.

Is a CETV the same as my pension fund value?

Not always. It may be close for some defined contribution pensions, but it can be very different for defined benefit pensions.

What if the provider has not sent the CETV yet?

State that it has been requested, attach proof where possible, and update the figure when it arrives.

Have your CETVs ready or on request? Compare a Form P1 sharing percentage against cash-equivalent offsetting in our free UK pension divorce calculator, and verify every attachment on the Form E documents checklist.

Official sources checked

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

Divvio is not a law firm and this guide is not legal advice.