Pension Divorce Calculator (UK): How Pensions Are Split in 2026

Pensions are often the second-biggest asset in a UK divorce — sometimes the biggest — and they are by far the most miscalculated. People compare a pension valuation to cash savings pound-for-pound, agree a split that feels fair, and only discover years later that one side quietly walked away with far more.

This guide shows you how a pension divorce calculation actually works in England and Wales, step by step, with a worked example — and how to model your own numbers with our free calculator.

The quick answer

There is no single official "pension divorce calculator" formula, but every fair calculation follows the same three steps:

1. Value each pension using its CETV (Cash Equivalent Transfer Value) — not the "fund value" on your annual statement.
2. Add pensions into the matrimonial pot alongside the house, savings and debts.
3. Choose how to split them: a pension sharing order, offsetting against other assets, or (rarely) an attachment order.

You can model steps 2 and 3 right now with our free divorce settlement calculator — it handles pensions separately from cash assets and shows the offsetting maths automatically.

Step 1: Value each pension with a CETV

The CETV is the amount your pension provider would transfer out if the pension were moved today, and it is the standard valuation used in divorce. Every provider must give you one free CETV every 12 months — request it early, because providers can take up to three months.

Two warnings:

• Don''t use the fund value from your annual statement. For defined-contribution pensions it''s usually close to the CETV, but for defined-benefit (final salary) pensions the CETV can dramatically understate what the pension is really worth.
• Public-sector and final-salary schemes need expert eyes. NHS, teacher, police, civil service and other defined-benefit pensions are notorious for CETVs that undervalue the real benefit. For large or defined-benefit pensions, a Pensions on Divorce Expert (PODE) report is often money well spent.

We cover valuations in detail in our CETV guide for divorce.

Step 2: Put pensions into the matrimonial pot

In England and Wales, pensions built up during the marriage are matrimonial assets, regardless of whose name they''re in. The starting point is that the total pot — house equity, savings, pensions, minus debts — is shared, with 50/50 as the baseline and adjustments for needs.

This is where most DIY calculations go wrong: the couple splits the house 50/50, splits the savings 50/50, and quietly ignores a £200,000 pension because it feels distant and untouchable. That is not a fair split — it''s a windfall for the pension holder.

Step 3: Choose the route — sharing, offsetting or attachment

Pension sharing order

A percentage of one person''s pension is transferred into a pension in the other person''s name. It''s the cleanest route: both people end up with their own independent pension, and there''s a genuine clean break. A pension sharing order can only be made by a court — usually as part of a consent order — so it can''t be done on a handshake.

Offsetting

One person keeps more (or all) of their pension, and the other keeps more of a different asset — most commonly the house. Offsetting is popular because it''s simple and avoids touching the pension, but it has a catch that catches almost everyone out, covered in the next section.

Attachment orders

A slice of the pension income is paid to the ex-spouse when the pension comes into payment. These are now rare — no clean break, and payments usually stop if the pension holder dies — so most couples choose sharing or offsetting instead.

Why £1 of pension is not worth £1 of cash

This is the single most important idea in any pension divorce calculation. Pension money is taxed on the way out, locked away until at least your mid-50s, and can''t pay for a house deposit today. Cash and house equity are flexible now.

So when offsetting, professionals apply a discount to the pension''s face value — commonly somewhere between 15% and 30% depending on age, tax position and how far away retirement is. Our settlement calculator applies a 70–85% cash-equivalent range (midpoint 75%) to make this visible, so you can see both the raw and adjusted pictures before you negotiate.

A worked example

Sam and Alex are divorcing. Their assets:

Asset	Value
House equity (after mortgage and sale costs)	£150,000
Savings	£30,000
Sam''s pension (CETV)	£180,000
Alex''s pension (CETV)	£20,000
Total pot	£380,000

A 50/50 split means £190,000 each. Two routes:

• Pension sharing: Sam transfers a slice of pension so both end up with £100,000 of pension each, and the house equity and savings are split evenly. Both sides get £90,000 of liquid assets and £100,000 of pension.
• Offsetting: Alex keeps the full £150,000 house equity plus most of the savings; Sam keeps the £180,000 pension. On paper that''s close to equal — but applying a 75% cash-equivalent factor, Sam''s £180,000 pension is "worth" £135,000 in today''s money, which changes who owes whom what. This is exactly the trap the discount exists to expose.

Run your own numbers in the free divorce settlement calculator — it shows the pension-offset point automatically.

What about the State Pension?

The new State Pension cannot be shared in divorce. However, if either of you built up Additional State Pension under the old system (pre-2016), that can have a divorce value — you get it valued with form BR19/BR20. Missing this is a common reason financial disclosure gets challenged; we cover it in our Additional State Pension guide.

Where Form E fits in

If your divorce involves court proceedings — or you simply want disclosure done properly — pensions are declared in the pensions section of Form E, with the CETV as the headline figure. Divvio''s guided online Form E walks you through the pension section in plain English (see also our Form E pensions section guide), keeps the totals consistent, and produces a court-ready PDF.

When to bring in a professional

A calculator gets you oriented; it doesn''t replace advice. Speak to a Resolution-accredited financial adviser or request a PODE report when any of these apply: a defined-benefit or public-sector pension, a CETV over roughly £100,000, a big age gap between you, or ill health on either side. The cost of a proper pension report is usually a rounding error next to the amount at stake.

Frequently asked questions

Is there an official pension divorce calculator?

No. Courts don''t use a formula — they look at the whole picture. Calculators (including ours) are for orientation and negotiation, not a verdict.

Do we split pensions built up before the marriage?

Pension built up before the marriage (or after separation) is often argued to be non-matrimonial, especially in shorter marriages — but where needs require it, courts can and do take it into account.

Can we agree a pension split without going to court?

You can agree the numbers between you, but a pension sharing order itself only takes effect through a court order — usually a consent order filed after agreement. See what happens after Form E: consent orders and D81.

My spouse won''t disclose their pension. What now?

Formal disclosure through Form E requires pension details with a CETV. If voluntary disclosure fails, a court application compels it.

Divvio provides guided self-completion software and general information, not legal or financial advice. Pension decisions are long-term and often irreversible — for large or complex pensions, take regulated financial advice before agreeing anything.