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UK Form E + D81 Divorce Financial Disclosure
Generate a structured UK divorce financial disclosure aligned with the prescribed content of Form E (FPR PD 5A) and Form D81 (FPR PD 9A) for financial remedy proceedings under Part 9 of the Family Procedure Rules 2010. Free covers court / parties / personal circumstances / capital position; Expert adds income / outgoings / liabilities detail, pension CETVs with PODE framework, Section 25 MCA 1973 8-factor analysis citing White v White [2001], Miller; McFarlane [2006], Charman v Charman [2007] and Wachtel v Wachtel [1973], Consent Order proposals with Pension Sharing Order percentages, Mesher / Martin orders, clean break under s.25A, and the 2026 Family Law Reform horizon note based on the Law Commission Final Report on the Financial Remedies Framework (December 2024).
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FORM E + D81 DIVORCE FINANCIAL DISCLOSURE
Central Family Court · Case No. ZC26D04792 · FPR 2010 Part 9 · MCA 1973 Ss.21-25
TO: The Court Office, Central Family Court
BY: Mrs Eleanor Margaret Caldwell, Applicant in financial remedy proceedings under Part 9 of the Family Procedure Rules 2010 between Mrs Eleanor Margaret Caldwell (Applicant) and Mr Henry Charles Caldwell (Respondent).
RE: Financial disclosure pursuant to Form E (FPR PD 5A) and D81 (FPR PD 9A) — Marriage solemnised on 14 June 2009; parties separated on 8 November 2025; disclosure as at 4 June 2026.
BY: Mrs Eleanor Margaret Caldwell, Applicant in financial remedy proceedings under Part 9 of the Family Procedure Rules 2010 between Mrs Eleanor Margaret Caldwell (Applicant) and Mr Henry Charles Caldwell (Respondent).
RE: Financial disclosure pursuant to Form E (FPR PD 5A) and D81 (FPR PD 9A) — Marriage solemnised on 14 June 2009; parties separated on 8 November 2025; disclosure as at 4 June 2026.
1. Personal circumstances of the disclosing party. The Applicant, Mrs Eleanor Margaret Caldwell, was born on 22 March 1979, currently resides at 8 Garnet Mews, Highgate, London N6 5DA, and is presently employed as Independent Marketing Consultant with gross annual income of approximately £74,500.
Children of the family: Two children of the family: Joshua David Caldwell (b. 4 February 2011, aged 15); Olivia Rose Caldwell (b. 19 September 2013, aged 12). Both currently in private secondary education at Channing School, Highgate. Day-to-day care shared 60/40 between Applicant and Respondent under existing informal arrangement..
Health and disabilities: Applicant has type 2 diabetes (managed by Metformin and lifestyle) — no impact on earning capacity. Respondent reports anxiety / mild depression following separation, currently under GP care. Both children are in good health..
Children of the family: Two children of the family: Joshua David Caldwell (b. 4 February 2011, aged 15); Olivia Rose Caldwell (b. 19 September 2013, aged 12). Both currently in private secondary education at Channing School, Highgate. Day-to-day care shared 60/40 between Applicant and Respondent under existing informal arrangement..
Health and disabilities: Applicant has type 2 diabetes (managed by Metformin and lifestyle) — no impact on earning capacity. Respondent reports anxiety / mild depression following separation, currently under GP care. Both children are in good health..
2. CAPITAL POSITION — ASSETS DISCLOSED
| MATRIMONIAL HOME ADDRESS | 46 Westhill Park, Highgate, London N6 6JR |
| ESTIMATED MARKET VALUE | £2,400,000 |
| OUTSTANDING MORTGAGE | £780,000 |
| ESTIMATED NET EQUITY | £1,620,000 |
| BANK / BUILDING SOCIETY | £142,500 |
| INVESTMENTS / SHARES | £385,000 |
| OTHER PROPERTY INTERESTS | Holiday flat at 12 Marine Parade, Brighton BN2 1TL — jointly owned, estimated value £620,000, outstanding mortgage £150,000. |
| OTHER ASSETS | Joint ISA portfolio managed by Charles Stanley £92,400; Applicant's premium bonds £40,000; Respondent's vintage car (1972 Jaguar E-Type Series 3) estimated £85,000. |
3. Income, outgoings and liabilities.
3.1 Employment income: Applicant: gross annual £74,500 from independent marketing consultancy work (self-employed since 2018). Evidence: SA302 self-assessment statements for tax years 2022-23, 2023-24, 2024-25; business bank statements 6 months; client engagement letters. Respondent: gross annual £325,000 from his role as Group Finance Director at Beresford Capital plc. Evidence: 6 months' payslips, P60 year end 5 April 2026, employer letter.
3.2 Self-employment income: Applicant trades as Eleanor Caldwell Consulting (sole trader, no incorporated business).
3.3 Non-employment income (rental / investment / pension): Rental income from Brighton holiday flat: £18,000 net per annum (after agent fees and maintenance). Investment dividends approximately £14,500 net per annum from ISA portfolio.
3.4 Expected changes: No material changes expected to either party's income in the next 12 months. Respondent's Long Term Incentive Plan (LTIP) award vesting March 2027 of approximately £180,000 net is potentially relevant — Respondent will need to provide further disclosure once vesting is closer.
3.5 Monthly outgoings: Joint matrimonial home: mortgage £4,200; council tax £580; utilities £420. Children's school fees (Channing): £3,800/month combined. Applicant's personal outgoings (separate household): £2,400/month. Total approximately £11,400/month — currently met from joint resources.
3.6 Liabilities:
(a) Credit cards: Applicant: Barclaycard £4,200 outstanding (settled monthly). Respondent: American Express Platinum £8,750 (settled monthly).
(b) Loans: Joint flexible offset mortgage on matrimonial home £780,000 (Halifax, 2.49% fixed to 2028). Buy-to-let mortgage on Brighton flat £150,000 (Paragon, 3.99% variable). No other personal loans.
(c) Other: No other liabilities disclosed.
3.1 Employment income: Applicant: gross annual £74,500 from independent marketing consultancy work (self-employed since 2018). Evidence: SA302 self-assessment statements for tax years 2022-23, 2023-24, 2024-25; business bank statements 6 months; client engagement letters. Respondent: gross annual £325,000 from his role as Group Finance Director at Beresford Capital plc. Evidence: 6 months' payslips, P60 year end 5 April 2026, employer letter.
3.2 Self-employment income: Applicant trades as Eleanor Caldwell Consulting (sole trader, no incorporated business).
3.3 Non-employment income (rental / investment / pension): Rental income from Brighton holiday flat: £18,000 net per annum (after agent fees and maintenance). Investment dividends approximately £14,500 net per annum from ISA portfolio.
3.4 Expected changes: No material changes expected to either party's income in the next 12 months. Respondent's Long Term Incentive Plan (LTIP) award vesting March 2027 of approximately £180,000 net is potentially relevant — Respondent will need to provide further disclosure once vesting is closer.
3.5 Monthly outgoings: Joint matrimonial home: mortgage £4,200; council tax £580; utilities £420. Children's school fees (Channing): £3,800/month combined. Applicant's personal outgoings (separate household): £2,400/month. Total approximately £11,400/month — currently met from joint resources.
3.6 Liabilities:
(a) Credit cards: Applicant: Barclaycard £4,200 outstanding (settled monthly). Respondent: American Express Platinum £8,750 (settled monthly).
(b) Loans: Joint flexible offset mortgage on matrimonial home £780,000 (Halifax, 2.49% fixed to 2028). Buy-to-let mortgage on Brighton flat £150,000 (Paragon, 3.99% variable). No other personal loans.
(c) Other: No other liabilities disclosed.
4. PENSIONS — CASH EQUIVALENT TRANSFER VALUES
| APPLICANT CETV | £218,000 |
| RESPONDENT CETV | £1,640,000 |
| COMBINED PENSION CAPITAL | £1,858,000 |
| PODE REPORT STATUS | Yes — PODE (Pensions on Divorce Expert) report obtained |
4.1 Pension provider summary. Applicant: Aviva personal pension £218,000 CETV (defined contribution); plus State Pension forecast of £11,500 per annum from age 67. Respondent: (1) Beresford Capital Group Pension Scheme (defined benefit) £1,420,000 CETV — final salary, 1/60ths, accrued 18 years; (2) Aviva SIPP £165,000 CETV; (3) State Pension forecast £11,500 per annum from age 67; (4) Beresford Group LTIP — vested portion approximately £55,000 CETV under deferred bonus scheme.
The parties acknowledge that Cash Equivalent Transfer Values (CETVs) are the starting point under the Welfare Reform and Pensions Act 1999 framework. For defined-benefit schemes or any non-trivial pension capital, a Pensions on Divorce Expert (PODE) report is normally required to value the loss of pension benefits under MCA 1973 s.25(2)(h) and to model any pension sharing order percentage.
The parties acknowledge that Cash Equivalent Transfer Values (CETVs) are the starting point under the Welfare Reform and Pensions Act 1999 framework. For defined-benefit schemes or any non-trivial pension capital, a Pensions on Divorce Expert (PODE) report is normally required to value the loss of pension benefits under MCA 1973 s.25(2)(h) and to model any pension sharing order percentage.
5. Section 25 MCA 1973 factor analysis. The court must take the following statutory factors into account under section 25(2) of the Matrimonial Causes Act 1973, with the welfare of any minor child as the first consideration under section 25(1):
(a) Income, earning capacity, property and other financial resources (s.25(2)(a)): Total disclosed net assets (excluding pensions): matrimonial home equity £1,620,000 + Brighton flat equity £470,000 + bank savings £142,500 + investments £385,000 + other assets £217,400 = £2,834,900. Plus pension capital £1,858,000 combined CETV. Total resources: £4,692,900.
(b) Financial needs, obligations and responsibilities (s.25(2)(b)): Both parties need housing within Highgate / North London catchment for the children's schooling. Applicant's housing budget assessed at £1,250,000 (3-bed property within 15 mins of Channing). Respondent retains matrimonial home subject to PSO and lump sum to Applicant. Both parties need pension income comparable to current household standard.
(c) Standard of living before breakdown (s.25(2)(c)): Comfortable upper-middle-class lifestyle: private schooling, two holidays per year (one foreign), regular London entertainment, joint vehicles. Standard of living must be reflected in the order, though not perfectly replicated post-separation.
(d) Age of parties and duration of marriage (s.25(2)(d)): Marriage of 16 years and 5 months at separation (medium-long duration). Applicant 47, Respondent 49 at disclosure date. Both in mid-career with substantial remaining working lives.
(f) Contributions to welfare of the family (s.25(2)(f)): Both parties made substantial financial and non-financial contributions. Applicant predominantly homemaker / primary carer 2011-2018, returning to consultancy work part-time 2018 and full-time 2021. Respondent has been the primary financial provider throughout. Both parties contributed equally to childcare and homemaking from 2018 onwards.
(g) Conduct (s.25(2)(g) — gateway: would be inequitable to disregard): No conduct alleged that would be "inequitable to disregard" within MCA 1973 s.25(2)(g). Wachtel gateway not engaged. No reliance placed on conduct.
(h) Value of benefit lost — pensions (s.25(2)(h)): Significant pension disparity — Respondent's defined-benefit pension represents a substantial accrued benefit reflecting 18 years' contributions during the marriage. PODE report (December 2025, Charles Coxshall and Partners) recommends a Pension Sharing Order of 42% of Respondent's defined-benefit CETV plus 50% of his SIPP, to achieve broad equality of pension income at retirement.
The analysis applies the framework established in White v White [2001] 1 AC 596 (yardstick of equality), Miller v Miller; McFarlane v McFarlane [2006] UKHL 24 (sharing, needs, compensation), and Charman v Charman [2007] EWCA Civ 503 (analytical structure for larger asset cases).
(a) Income, earning capacity, property and other financial resources (s.25(2)(a)): Total disclosed net assets (excluding pensions): matrimonial home equity £1,620,000 + Brighton flat equity £470,000 + bank savings £142,500 + investments £385,000 + other assets £217,400 = £2,834,900. Plus pension capital £1,858,000 combined CETV. Total resources: £4,692,900.
(b) Financial needs, obligations and responsibilities (s.25(2)(b)): Both parties need housing within Highgate / North London catchment for the children's schooling. Applicant's housing budget assessed at £1,250,000 (3-bed property within 15 mins of Channing). Respondent retains matrimonial home subject to PSO and lump sum to Applicant. Both parties need pension income comparable to current household standard.
(c) Standard of living before breakdown (s.25(2)(c)): Comfortable upper-middle-class lifestyle: private schooling, two holidays per year (one foreign), regular London entertainment, joint vehicles. Standard of living must be reflected in the order, though not perfectly replicated post-separation.
(d) Age of parties and duration of marriage (s.25(2)(d)): Marriage of 16 years and 5 months at separation (medium-long duration). Applicant 47, Respondent 49 at disclosure date. Both in mid-career with substantial remaining working lives.
(f) Contributions to welfare of the family (s.25(2)(f)): Both parties made substantial financial and non-financial contributions. Applicant predominantly homemaker / primary carer 2011-2018, returning to consultancy work part-time 2018 and full-time 2021. Respondent has been the primary financial provider throughout. Both parties contributed equally to childcare and homemaking from 2018 onwards.
(g) Conduct (s.25(2)(g) — gateway: would be inequitable to disregard): No conduct alleged that would be "inequitable to disregard" within MCA 1973 s.25(2)(g). Wachtel gateway not engaged. No reliance placed on conduct.
(h) Value of benefit lost — pensions (s.25(2)(h)): Significant pension disparity — Respondent's defined-benefit pension represents a substantial accrued benefit reflecting 18 years' contributions during the marriage. PODE report (December 2025, Charles Coxshall and Partners) recommends a Pension Sharing Order of 42% of Respondent's defined-benefit CETV plus 50% of his SIPP, to achieve broad equality of pension income at retirement.
The analysis applies the framework established in White v White [2001] 1 AC 596 (yardstick of equality), Miller v Miller; McFarlane v McFarlane [2006] UKHL 24 (sharing, needs, compensation), and Charman v Charman [2007] EWCA Civ 503 (analytical structure for larger asset cases).
6. CONSENT ORDER PROPOSALS — D81 SUMMARY
| PROPOSED LUMP SUM | £850,000 |
| PROPOSED PERIODICAL PAYMENTS | Nil — clean break basis under MCA 1973 s.25A |
| PROPOSED PENSION SHARING ORDER PERCENTAGE | 42% of Respondent's DB scheme + 50% of Respondent's SIPP |
| PROPOSED PROPERTY TRANSFER | Transfer of Applicant's share of matrimonial home to Respondent in exchange for lump sum payment. Brighton flat to be sold and net proceeds divided 50/50. |
| MESHER / MARTIN ORDER | No deferred occupation order proposed |
| CLEAN BREAK (MCA 1973 S.25A) | Yes — full clean break under MCA 1973 s.25A; no continuing periodical payments |
6.1 D81 — Statement of Information. This document, jointly with the proposed Consent Order, fulfils the requirements of Form D81 (Statement of Information for a Consent Order, FPR PD 9A). The parties confirm that the figures provided reconcile with the proposed Consent Order and that the court can be satisfied — having regard to all the circumstances of the case and the statutory factors under MCA 1973 s.25 — that the proposed order is fair.
6.2 Statement of truth. The parties believe that the facts and figures set out in this disclosure are true. The parties understand that proceedings for contempt of court may be brought against any person who makes, or causes to be made, a false statement in a document verified by a statement of truth (FPR 17.6).
6.2 Statement of truth. The parties believe that the facts and figures set out in this disclosure are true. The parties understand that proceedings for contempt of court may be brought against any person who makes, or causes to be made, a false statement in a document verified by a statement of truth (FPR 17.6).
6.3 Family Law Reform — 2026 horizon note. The Law Commission Final Report on the Financial Remedies Framework (December 2024) recommended substantial reform of MCA 1973 ss.23-25. The Government has indicated it will publish a Family Law Reform Bill for 2026/27. Where the proposed Consent Order is intended to operate for the long term, the parties may wish to consider express provisions accommodating the reformed framework, including any future codification of the sharing / needs / compensation rationales from Miller; McFarlane.
7. Declaration. The Applicant declares that this disclosure is true and complete to the best of his or her knowledge and belief and that all material assets, liabilities, income, expenditure and pension entitlements have been disclosed. The disclosing party acknowledges the duty of full and frank disclosure in financial remedy proceedings (Livesey v Jenkins [1985] AC 424) and the continuing duty to update the disclosure where circumstances change. This disclosure is governed by the law of England and Wales.
APPLICANT
Mrs Eleanor Margaret Caldwell
Statement of truth (FPR 17.6) · 4 June 2026
Date: ____________________
RESPONDENT
Mr Henry Charles Caldwell
Statement of truth (FPR 17.6) · 4 June 2026
Date: ____________________
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What Is a UK Form E + D81 Divorce Financial Disclosure?
In UK financial remedy proceedings on divorce, dissolution or judicial separation, both parties are required to provide a sworn financial disclosure to the court and to each other. Form E is the prescribed form under <em>FPR Practice Direction 5A</em> — a 28-page document containing comprehensive disclosure of capital, income, pensions and liabilities. Form D81 is the prescribed Statement of Information under <em>FPR PD 9A</em> — a summary of the financial position and the proposed Consent Order, signed jointly by both parties and required before the court will approve any Consent Order. Both forms are mandatory in the United Kingdom; failure to comply attracts costs penalties and may invalidate any subsequent order.
The legal framework is found in <em>sections 21 to 25 of the Matrimonial Causes Act 1973</em> (for marriages) and <em>Schedule 5 to the Civil Partnership Act 2004</em> (for civil partnerships). Section 25 lists eight statutory factors the court must take into account on any financial remedy application — income and earning capacity, financial needs and obligations, standard of living before breakdown, age and duration of marriage, physical or mental disability, contributions to the welfare of the family (including homemaker contributions under <em>White v White</em> [2001] 1 AC 596), conduct (where it would be inequitable to disregard), and the value of any benefit lost (most commonly pension benefits under Welfare Reform and Pensions Act 1999). The welfare of any child of the family under 18 is the court's first consideration under section 25(1).
The duty of full and frank disclosure in British financial remedy proceedings is foundational (<em>Livesey v Jenkins</em> [1985] AC 424). A defective or incomplete disclosure exposes the disclosing party to a costs penalty, an adverse credibility finding, and — in serious cases — the setting aside of any Consent Order under <em>Edgar v Edgar</em> [1980] 1 WLR 1410 or <em>Sharland v Sharland</em> [2015] UKSC 60. The disclosure must reflect all matrimonial and non-matrimonial assets, all income streams, all liabilities, all pension entitlements with current Cash Equivalent Transfer Values (CETVs), and all material expected changes. The Law Commission's December 2024 Final Report on the Financial Remedies Framework has recommended substantial reform of MCA 1973 ss.23-25, with a Family Law Reform Bill expected during 2026 / 27.
What's Covered in This Template
Our UK Form E + D81 Divorce Financial Disclosure template generates a structured sworn statement aligned with the content of FPR Form E and Form D81.
Court & Case Identification
Court office (Central Family Court, regional Family Court hub, or High Court), case number, parties (Applicant and Respondent), marriage and separation dates.
Personal Circumstances
DOB, current address, occupation, gross annual income, children of the family (with care arrangements), health / disabilities affecting earning capacity.
Capital Position
Matrimonial home (value, mortgage, automatic net equity calculation), other property (BTL, holiday, business), bank / building society, investments, other assets.
Income, Outgoings & Liabilities (Expert)
Employment, self-employment, non-employment income; expected changes (LTIP, bonus, redundancy); monthly outgoings; credit cards, loans, mortgages, other liabilities.
Pensions — CETV + PODE (Expert)
Cash Equivalent Transfer Value for each party, pension provider summary (DB / DC / SIPP / State Pension), PODE (Pensions on Divorce Expert) report status.
Section 25 MCA 1973 — 8-Factor Analysis (Expert)
(a) resources, (b) needs, (c) standard of living, (d) age + duration, (f) contributions, (g) conduct (Wachtel gateway), (h) pension benefit lost — with case-law framing.
White v White Yardstick of Equality (Expert)
Express citation of the White v White [2001] 1 AC 596 yardstick — equality of outcome unless there is good reason to depart.
Miller; McFarlane Three Strands (Expert)
Express citation of the Miller v Miller; McFarlane v McFarlane [2006] UKHL 24 framework — sharing, needs, and compensation principles.
Consent Order Proposals
Proposed lump sum, periodical payments, Pension Sharing Order percentage, property transfer, Mesher / Martin order, clean break under MCA 1973 s.25A.
D81 Statement of Information
Joint summary signed by both parties — required by FPR PD 9A before the court will approve any Consent Order.
FPR 17.6 Statement of Truth
Both parties sign the statement of truth — false statement exposes the signer to contempt of court proceedings.
2026 Family Law Reform Horizon Note
Optional reference to the Law Commission Final Report (December 2024) on the Financial Remedies Framework and the expected Family Law Reform Bill 2026/27.
How to Create a UK Form E + D81 Divorce Financial Disclosure
Follow these steps to prepare a structured financial disclosure aligned with Form E + D81 for UK financial remedy proceedings.
- 1
Identify the Court and the Parties
Enter the court name (Central Family Court, regional Family Court hub or High Court), case number, names of Applicant and Respondent, dates of marriage, separation and disclosure. The court office and case number identify the proceedings in the UK court system. Select the governing jurisdiction (England & Wales, Scotland, Northern Ireland) — different procedural rules apply.
- 2
Disclose Your Personal Circumstances
Confirm whether you are Applicant or Respondent. Enter your date of birth, current address, occupation, gross annual income, children of the family (with current schooling and care arrangements), and any health or disabilities affecting earning capacity. These details are relevant under MCA 1973 ss.25(2)(b), 25(2)(d), 25(2)(e) and 25(2)(f).
- 3
Complete the Capital Position
Enter the matrimonial home address, estimated value, outstanding mortgage. The template calculates the estimated net equity automatically. List other properties (buy-to-let, holiday, business premises), bank and building society balances, investments and shares, and any other assets of value (ISAs, premium bonds, vehicles, art, jewellery, business interests). The capital position is the baseline for any UK financial remedy negotiation.
- 4
Add Income, Pensions and Section 25 Analysis (Expert)
In Expert mode, set out detailed employment / self-employment / non-employment income, expected changes, monthly outgoings, and all liabilities (credit cards, loans, mortgages). Enter pension CETVs for both parties, the pension provider summary, and whether a PODE (Pensions on Divorce Expert) report has been obtained. Provide a paragraph for each Section 25 factor — resources, needs, standard of living, age + duration, contributions, conduct (only if alleged), pension benefit lost. The analysis frames the order around White v White [2001], Miller; McFarlane [2006], Charman v Charman [2007] and the modern UK case law.
- 5
Propose the Consent Order and Sign the D81
In Expert mode, enter the proposed lump sum, periodical payments, Pension Sharing Order percentage, property transfer, Mesher / Martin order, and clean break direction. The figures must reconcile with the draft Consent Order. Both parties sign the FPR 17.6 Statement of Truth — false statement attracts contempt proceedings. Optionally include the 2026 Family Law Reform horizon note referencing the Law Commission December 2024 Final Report.
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Legal Considerations
UK Form E + D81 financial disclosure is the foundation of any divorce financial settlement. Errors at this stage compromise the eventual order; full and frank disclosure is a continuing duty.
This template is for informational purposes only and does not constitute legal advice. UK financial remedy proceedings are technical and fact-sensitive — consult a qualified UK family law solicitor and, where pensions are involved, a Pensions on Divorce Expert (PODE) before relying on this disclosure for tribunal or court purposes.
Reviewed for England & Wales family law (FPR 2010 + MCA 1973)
MCA 1973 ss.23-25 — The Financial Provision Framework
Section 23 of the Matrimonial Causes Act 1973 empowers the court to make orders for periodical payments and lump sums; section 24 empowers property adjustment orders; section 24A empowers orders for sale; section 24B empowers Pension Sharing Orders; section 24E empowers Pension Compensation Sharing Orders. Section 25 lists the 8 statutory factors the court must take into account on any application under these sections. Section 25A imposes the duty to consider clean break — terminating the financial obligations of each party towards the other as soon as the court considers just and reasonable. The Civil Partnership Act 2004 Schedule 5 provides materially identical equivalents for UK civil partnerships.
Section 25 Statutory Factors
The 8 statutory factors under MCA 1973 s.25(2) are: (a) income, earning capacity, property and other financial resources; (b) financial needs, obligations and responsibilities; (c) standard of living enjoyed before breakdown; (d) age of each party and duration of marriage; (e) physical or mental disability; (f) contributions to the welfare of the family — including non-financial homemaker contributions, as affirmed in White v White [2001] 1 AC 596; (g) conduct, if such that it would be inequitable to disregard (the Wachtel v Wachtel [1973] 1 All ER 829 gateway); (h) value of any benefit lost by reason of divorce (most commonly pension benefits, valued by reference to CETV and assessed by a PODE under the Welfare Reform and Pensions Act 1999 framework). Section 25(1) imposes the welfare of any minor child as the FIRST consideration.
Pensions — CETV, PODE, PSO and Pension Attachment
Pensions are typically the second-largest asset class in UK divorce financial remedy proceedings, after the matrimonial home. The starting point is the Cash Equivalent Transfer Value (CETV), provided by the pension scheme on request. For defined-benefit schemes, the CETV is the actuarially-discounted lump sum representing the accrued pension benefit; for defined-contribution schemes, it is the current fund value. The Welfare Reform and Pensions Act 1999 enabled Pension Sharing Orders (PSOs) — a clean-break percentage allocation of one spouse's pension benefit to the other. For non-trivial pension capital, a Pensions on Divorce Expert (PODE) report is normally required to assess the loss of pension benefits under MCA 1973 s.25(2)(h) and to model the PSO percentage needed to achieve broad equality of pension income at retirement. Pension Attachment Orders (deferred orders) are governed by MCA 1973 ss.25B-25D and are now rarely used.
D81 Statement of Information and Court's Supervisory Role
Form D81 is the Statement of Information for a Consent Order, prescribed under FPR PD 9A. Both parties sign D81 jointly, providing summary information about the parties' resources, needs, and proposed order. The court will not rubber-stamp the Consent Order — under Edgar v Edgar [1980] 1 WLR 1410, the court retains an independent duty to assess fairness against the s.25 factors. Where the D81 reveals manifest unfairness, the court will require explanation or refuse to approve. The duty of full and frank disclosure is continuing — Sharland v Sharland [2015] UKSC 60 and Gohil v Gohil [2015] UKSC 61 confirm that material non-disclosure (or "Sharland fraud") may justify setting aside the Consent Order years later. The Law Commission's December 2024 Final Report recommended reform of the MCA 1973 ss.23-25 framework, with a Family Law Reform Bill expected for 2026/27.
Frequently Asked Questions
Generate Your UK Form E + D81 Financial Disclosure Now
Use our free template to generate a structured UK divorce financial disclosure aligned with Form E (FPR PD 5A) and Form D81 (FPR PD 9A). Personal circumstances, capital position, income, outgoings, liabilities, pension CETVs, PODE framework, Section 25 MCA 1973 8-factor analysis with full case-law citation, Consent Order proposals with PSO + Mesher / Martin / clean break, FPR 17.6 statement of truth — all in one UK financial remedy-ready disclosure.
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