Police Divorce Paperwork

Form E for
Police Officers

Form E is the financial statement both of you complete when the court is asked to decide the money on divorce or dissolution. Police pay and the police pension do not fit its boxes neatly: overtime comes and goes, allowances follow the roster, and many officers have more than one pension scheme. This guide goes through the form section by section, with Form P and the pension annexes, for officers and for their partners.

Independent information, not advice · Sources checked 19 October 2026 · England and Wales unless stated

Short answer: how do I fill in Form E as a police officer?

Attach your P60, last three payslips and a 12-month summary of overtime and allowances, and use section 2.15's boxes to explain that payslips vary with the roster. For the pension (2.13), ask your administrator in writing for a divorce cash equivalent, saying it is for divorce proceedings so they have 6 weeks; check it is dated after 19 May 2026 and includes McCloud remedy service. Form P asks the scheme for the rest. Exchange Form E 35 days before the first appointment.

Contents

What Form E Is Form E or D81?Showing Police Pay Overtime Example Allowances Pension Section Getting the CETV Form P Forms P1 and P2 Who to Write To Documents Checklist Police Mistakes For the Partner Myths Not Verified FAQs Sources

What Form E is, and what it asks for

Form E is the court's financial statement for a financial order under the Matrimonial Causes Act 1973 or the Civil Partnership Act 2004. The current version on GOV.UK is dated 01.23 and runs to 30 pages including a schedule of documents; GOV.UK last updated the page on 22 September 2026, to add the address for sending forms. Both of you complete your own Form E. It covers everything: property, accounts, debts, pensions, income, what you need to live on, what has changed and what you are asking the court to order.

The front page sets the tone. You have a duty to give "a full, frank and clear disclosure" of your finances. Form E warns that incomplete disclosure can lead to an order being set aside, that deliberately untruthful statements can lead to criminal proceedings for fraud under the Fraud Act 2006, and that contempt proceedings can follow a false statement verified by a statement of truth. For a police officer, with professional standards in the background, that last line is worth reading twice.

Form E (01.23) section by section, with police notes
Form E section	What it covers	What it means for a police officer
Part 1 (1.1 to 1.16)	General information: dates, children, health, other court cases, where you live	Give exact dates: the dates of the marriage and of separation are the starting points for any argument about pension built up before or after the marriage. Give the children's arrangements as they are now
2.1 and 2.2	Family home and other property, with a valuation from the last six months and a mortgage statement	Say who legally owns each property, and explain any help from family with the deposit
2.3 to 2.8	Bank accounts (all statements for the last 12 months), investments, life policies, money owed to you, cash over £500, belongings over £500	Every account held in the last 12 months, including the one your pay goes into and any Federation or credit union savings
2.9 and 2.10	Debts and possible Capital Gains Tax	Credit cards with a nil balance must still be listed
2.11 and 2.12	Business interests and directorships	Any approved business interest or second job run as a business goes here
2.13	Pensions and Pension Protection Fund compensation, one page per pension, with a cash equivalent (CE) statement	Your police pension, any other pensions (for example from earlier jobs) and any free-standing AVCs. See the pension section below
2.14	Any other assets	Anything not listed elsewhere, including assets you expect to receive
2.15	Employment income: P60, last three payslips, any P11D	Basic pay, overtime, allowances, the averages and an explanation of payslip entries. See the pay section below
2.16 to 2.19	Self-employment, investment income, state benefits, any other income	Other income includes any pension already in payment, and an injury award if you receive one
2.20 and 2.21	Summaries of capital and of income for the next 12 months	Your estimate of net pay for the next 12 months, which is where expected changes to overtime belong
Part 3	Income needs and capital needs, for you and the children	Budget on your real shift life: childcare around nights and rest days, travel to work, kit
Part 4	Changes in the last and next 12 months, standard of living, contributions, conduct, other circumstances	Expected promotion, a move off a post with regular overtime, retirement dates, ill-health
Part 5	The orders you are asking for, including pension sharing or attachment	Say whether you are seeking a pension sharing order, an attachment order or neither

Two sections cause most of the difficulty for officers: 2.15 (employment income), because police pay varies month to month, and 2.13 (pensions), because the police pension is usually the largest asset and needs a valuation from the scheme. The rest of this guide concentrates on those two, and on Form P, which the court can ask you to send to the scheme.

Scotland and Northern Ireland

Form E is an England and Wales form. Scotland has its own court procedure, and only the part of the pension built up between the marriage and the relevant date counts. If you serve with Police Scotland, read our police divorce in Scotland guide instead.

Form E, D81 or both? When each form is used

There are two routes to a financial order, and they use different forms.

You agree: consent order and Form D81. GOV.UK says you both sign a draft consent order and "fill in a statement of information form" (Form D81), and send them to the court with the £62 fee. The court cannot approve a consent order before the conditional order is made. Each party's statement of information must be in the form set by Practice Direction 5A (FPR 2010 r.9.26). Form E is not a court requirement on this route.
You cannot agree: Form A and Form E. One of you applies on Form A (fee £321), usually after a mediation information meeting (MIAM). Both of you then complete Form E and exchange them at the same time, not less than 35 days before the first appointment (FPR 2010 r.9.14(1)). GOV.UK says the first appointment is usually 12 to 14 weeks after you apply.

Nothing stops you exchanging Form E voluntarily before you agree, and it is a sensible template because it forces both of you to gather the same documents. Ask your solicitor or mediator which format they want. The D81 is much shorter: it asks for capital before and after the order, a pensions valuation (cash equivalent) for each of you, and net monthly income. Its guidance says that if you are employed you take the income figure "from your most recent payslip". For a police officer whose pay swings with overtime, one payslip can be misleading in either direction, so add a note explaining the 12-month average (question 12 on the D81 lets you add other matters, and lets you set out a pension valuation that differs from the cash equivalent, for example one from a pension on divorce expert).

Where this sits in the process

The order of events, from the divorce application to the scheme implementing a pension share, is on our police divorce checklist and timeline, with the dates worked out for your own start date.

Showing police pay in section 2.15

Section 2.15 is the employment income page. For each job it asks for the employer's name and address, your job title, hours, length of service, the basis of your pay, and then a series of figures and explanations. The boxes, in order, are:

Gross income for the last financial year, as shown on your P60.
Net income for the last financial year (gross less income tax and National Insurance).
Average net income for the last three months.
An explanation of any entries on your payslips other than basic pay, tax and National Insurance.
If the last three payslips are not an accurate reflection of your normal income, why not.
Bonuses or other occasional payments not already shown, and how they are paid.
Benefits in kind or other remuneration in the last year.
Your estimate of net income from this job for the next 12 months (explain big changes in box 4.1.2).

The documents you must attach are your P60 for the last tax year, your last three payslips and your last P11D if one was issued. Boxes 4 and 5 are where police pay needs most care: a police payslip has a long list of deductions and additions, and three months of it rarely look like a typical year.

Police pay items and how to show them on Form E 2.15
Pay item	Where it shows	How to show it on Form E (section 2.15)
Basic pay	Every payslip; P60 total	State that pay is an annual salary on the national pay scale for your rank and pay point. Give your pay point
Overtime and rest-day working	Payslips, often a month in arrears; P60 total	Not regular, so explain it: give the 12-month total and monthly average, and say if the last three months are higher or lower than normal
Unsocial hours allowance	Payslips	Paid for hours worked between 8pm and 6am at 10% of your hourly rate (Annex U para 10). It follows your roster, so averaging over 12 months is fairer than three payslips
On-call allowance	Payslips	£35 for each day on which you spend any time on call (Annex U para 13). Say how often you are on call
Away from home overnight allowance	Payslips	£60 a night when held in reserve away from your normal place of duty (Annex U para 11). Usually occasional: list it as an occasional payment
Replacement allowance (housing)	Payslips	Only for officers who were serving before 1 September 1994 and qualify under Schedule 3 to the Police Regulations 2003. If you get it, show it
Acting or temporary rank pay	Payslips	Say when it started and whether it is expected to continue
Pension contributions	Payslips (deduction)	Explain it as your police pension contribution. It is taken before tax, so your P60 taxable pay is already lower by this amount
Federation subscriptions, insurance, salary sacrifice	Payslips (deductions)	The form asks you to explain entries other than basic pay, tax and National Insurance. Name each one
Expenses repaid	Payslips	Mileage or subsistence repaid: list it and say what it is, so it is not mistaken for pay

The basis of your pay. Police officers in England and Wales are paid on national scales by rank and pay point. In the illustrations on this page we use the top of the constable scale, £52,015 a year (£4,335 a month gross), from the site's pay data. Your own pay point and rank are on your payslip; see police pay scales 2026.

Pension contributions. Your police pension contribution comes off before tax, so the taxable pay on your P60 is already lower by the amount you paid in. Say so in box 4, so nobody deducts it twice when working out what you live on. Our payslip guide explains each line.

Next 12 months. If you know your overtime will fall (a move off a unit with regular overtime, a return to day duties, part-time working after separation) or rise (an acting rank, promotion), put your honest estimate in the last box and explain it in Part 4. Unexplained changes invite suspicion; explained ones are part of the picture the court needs.

Worked example: why three payslips mislead

This is an illustration with invented figures, not a real officer. A constable on £52,015 a year has overtime and rest-day working pay that varies from month to month. Over the 12 months to the end of September, the overtime paid was:

Oct £420

Nov £0

Dec £780

Jan £150

Feb £1,100

Mar £300

Apr £0

May £650

Jun £900

Jul £220

Aug £0

Sep £480

Total for the year: £420 + £0 + £780 + £150 + £1,100 + £300 + £0 + £650 + £900 + £220 + £0 + £480 = £5,000. Monthly average: £5,000 ÷ 12 = £416.67.

The same officer's overtime, three ways (illustration)
Window	Months used	Average overtime a month	What it suggests
Last three payslips (what the form asks for)	Jul £220, Aug £0, Sep £480	£233	Lower than the year as a whole
A busy quarter	Jan £150, Feb £1,100, Mar £300	£517	Much higher than the year as a whole
Whole year (matches the P60 period)	All 12 months	£417	The fairest single figure, with an explanation

The last three payslips (the ones the form asks for) average £233 a month; a busy quarter earlier in the year averaged £517. Either set of payslips, attached on its own, gives the wrong impression. The honest answer to box 5 ("if the payslips are not an accurate reflection of your normal income, explain why") is to say that overtime varies with operational demand and the roster, give the 12-month total of £5,000 and attach a simple month-by-month list taken from your payslips.

The same principle works for the partner. If you think the officer's figures understate their usual income, ask for 12 months of payslips, not three. Overtime is not guaranteed and can be cancelled or dry up, which is a fair point for the officer to make too; the court sees both sides. How courts treat variable police income for maintenance is covered in spousal maintenance on police pay, and for child maintenance in child maintenance and police overtime.

Do not trim the figures

Leaving out a lucrative quarter, or timing a claim for overtime so it lands after the forms are exchanged, is exactly what the disclosure warnings on page 1 of Form E are about. If the past year was unusual, say why rather than adjusting the numbers.

Allowances: on-call, unsocial hours, away from home and housing

Police allowances are set by the Home Office determination known as Annex U, made under regulation 34 of the Police Regulations 2003. The version we read is the amendment made on 11 June 2026. The ones that commonly appear on a federated officer's payslip and belong on Form E:

On-call allowance: £35 a day for each day on which you spend any time on call, for constables to chief superintendents (Annex U para 13). The force fixes when a "day" starts. As an illustration, 4 on-call days a month is £35 × 4 × 12 = £1,680 a year before tax. See on-call allowance 2026.
Unsocial hours allowance for constables to chief inspectors: every full hour worked between 8pm and 6am, at 10% of your hourly rate (Annex U para 10). If you work nights on a rota, this is part of your regular pay; average it over 12 months like overtime.
Away from home overnight allowance: £60 a night when held in reserve away from your normal place of duty (Annex U para 11). Usually occasional, for mutual aid or major events: show it under occasional payments.
Replacement allowance (housing). Schedule 3 to the Police Regulations 2003 gives a replacement allowance to some officers who were serving immediately before 1 September 1994 and had housing emoluments then. If you still receive it, show it. Paragraph 7 of Schedule 3 ties the allowance to what the old housing allowance would have been; we could not confirm from the regulations how a separation or divorce changes it, so ask payroll before you rely on the current amount in your budget.

There are other allowances and payments (for example London weighting, acting or temporary pay, and specialist payments in some forces). The rule is the same for all of them: if it is paid through payroll, list it, say how often it comes and whether it will continue. For the full list see police allowances explained.

Salary sacrifice. If you are in a salary sacrifice scheme (for example for a car), your taxable pay is lower than your headline salary and the car is a benefit you receive. Explain it under benefits in kind. See police car salary sacrifice explained.

Second jobs and business interests. If you have an approved business interest, its income goes in sections 2.11 and 2.16, with two years of accounts. See second jobs and business interests.

The pension section (2.13) for a police pension

Section 2.13 asks you to give details of "all your pension rights", one page for each pension. It excludes the basic State Pension but includes the additional State Pension (SERPS and S2P), free-standing AVCs, and membership of all pension plans or schemes. For each one it asks:

the name and address of the pension arrangement;
your National Insurance number and the scheme's reference number for you;
the type of scheme (for the police: an occupational, defined benefit scheme; say which police scheme or schemes);
the date the cash equivalent (CE) was calculated;
whether the pension is in payment or drawdown;
the CE quotation; and
if the scheme is paying reduced CEs, what the CE would have been if not reduced, or that it is reduced.

The documents required are "a recent statement showing the cash equivalent" from the scheme or, if it is not available yet, a copy of your letter asking for it and the date you expect it.

What to write for a police pension

Which schemes. Many serving officers have benefits in two schemes: the 1987 or 2006 scheme, and the 2015 scheme. Name each, with the dates of service in it. If you also had police staff service in another scheme (for example the Local Government Pension Scheme), that is a separate pension and needs its own page.
The McCloud remedy period. Service from 1 April 2015 to 31 March 2022 is remediable service for officers who were in a legacy scheme. For divorce information given on or after 1 October 2023, the scheme values that service under both the legacy and the reformed rules and must use the greater of the two (SI 2023/831 reg 24). Say on the form that the CE includes remedy service and on what basis. The detail is in our McCloud remedy and divorce guide.
The date. HM Treasury changed the SCAPE discount rate on 19 May 2026 and GAD issued new police CETV factors on 21 May 2026, applied from 19 May. The NPCC said values "may also be lower than under previous factors". If your CE is dated before 19 May 2026, ask the administrator whether it needs to be recalculated.
Whether it is in payment. If you are retired, the pension is in payment and the scheme gives a pensioner valuation, which it can charge for. See divorce after police retirement.
Other income from a police pension. If you are already drawing a police pension, or receive an injury award, also show the income in section 2.19 (other income). See injury awards and divorce.

The CE is a starting point, not the answer

In England and Wales a pension sharing order is a percentage of the whole cash equivalent (Welfare Reform and Pensions Act 1999 s.29). The Pension Advisory Group's guide says that for uniformed service schemes such as the police, equal division of the CE "can lead to very unexpected outcomes" and such cases need a pension on divorce expert. Form E records the CE; it does not tell either of you what a fair share is. Read do you need a pension on divorce expert? and the settlement guide.

Getting the divorce CETV: the free one and the 6-week rule

You (the member) ask the scheme for the cash equivalent. Two sets of regulations decide how fast it comes and whether you pay.

Time limit. The scheme must provide a valuation within 3 months of the request, or 6 weeks if you tell it, on the day you ask, that the valuation is needed for divorce proceedings, or within a shorter period the court sets (Pensions on Divorce etc. (Provision of Information) Regulations 2000, reg 2). Information without a valuation is due within a month.
Cost. The scheme cannot charge for the valuation unless you need it in less than 3 months, you are not entitled to a cash equivalent (for example you are already a pensioner), or one was provided in the 12 months before (Pensions on Divorce etc. (Charging) Regulations 2000, reg 3). For active and deferred members that means one free divorce valuation in any 12 months. The Met's published schedule (2023 version) shows a CETV as free if none was provided in the past 12 months and £340 including VAT otherwise.
Age of the valuation. Form P says the valuation "must have been made not more than 12 months before the date fixed for the first appointment". If the case drags on, you may need a new one, and it may not be free if it falls within 12 months of the last.

What to put in the request

Your name, National Insurance number, force, collar or payroll number and scheme reference.
"I am requesting a cash equivalent for the purpose of divorce [or dissolution] proceedings. Please treat this as notice under regulation 2 of the Pensions on Divorce etc. (Provision of Information) Regulations 2000."
A request for the value split by scheme, the calculation date, and confirmation that remedy service is valued under the 2023 regulations.
A request for the scheme's divorce charges schedule and a completed Form P (sections B and C), if your solicitor wants them now.
Keep a copy and the date you sent it: Form E asks for both if the value has not arrived.

What to ask the police pension administrator for, and why
Ask the administrator for	Why it matters	Where it goes
A cash equivalent (CE or CETV) for divorce, saying it is needed for divorce proceedings	The scheme then has 6 weeks instead of 3 months (SI 2000/1048 reg 2). One divorce valuation in any 12 months is free for active and deferred members (SI 2000/1049 reg 3)	Form E 2.13: the value and the date it was calculated
The calculation date, and confirmation it uses the factors in force after 19 May 2026	HM Treasury's SCAPE discount rate change on 19 May 2026 lowered police CETVs; a figure dated before then was on the old basis	Form E 2.13 and your covering note
Confirmation that 1 April 2015 to 31 March 2022 service is valued under the McCloud remedy rules	For information given on or after 1 October 2023, the CE of remediable service is the greater of the legacy and reformed values (SI 2023/831 reg 24)	Form E 2.13; the McCloud and divorce guide explains the effect
A breakdown by scheme (1987 or 2006, and 2015), with service dates	Different schemes pay at different ages and treat the lump sum differently, so the parts are not worth the same per pound	Attach to Form E; your solicitor and any pension expert will need it
Whether your benefits count as one pension arrangement or more than one	A pension sharing order needs one annex (Form P1) for each arrangement (FPR 2010 r.9.35)	Your solicitor uses this for the order
The scheme's charges for divorce work, in writing	Implementation fees run into thousands: the Met schedule (2023 version) shows £4,070 for active or deferred members; SPPA charges £4,320 standard from April 2026	Form P section B6; budget for it
Whether the CE is reduced	Form E asks you to say if a CE is reduced and give the unreduced figure	Form E 2.13

In a contested case the rules go further: within 7 days of being told the date of the first appointment, the party with pension rights must ask each pension arrangement for the information in regulation 2(2) of the 2000 Regulations, and send a copy to the other party within 7 days of receiving it (FPR 2010 r.9.30). How the scheme arrives at the number is explained in the settlement guide.

Form P: the pension inquiry form, and what to ask

Form P, the Pension Inquiry Form (version 04.11 on GOV.UK), is for cases where a pension sharing order or pension attachment order may be made. The court can direct a party with pension rights to file one at the first appointment (FPR 2010 r.9.15(7)(c)), and in a consent case the member must ask the scheme for the section C information (r.9.32). It has four parts.

Section A: the member Your details, your solicitor's details and where the scheme should send the answers. Your signature authorises the release of the information, "unless a court order requiring the information is attached".

Section B: the valuation Whether a valuation has already been given; a summary of how it was calculated; which benefits it includes; whether the scheme offers membership to a former partner who gets a pension credit and what benefits they would get; and the scheme's charges, when they are due and whether they can come out of the pension.

Section C: if a sharing order may be made Due within 21 days of the scheme being notified. The name and address to send an order to; whether your rights are already subject to a sharing order, attachment order, forfeiture or bankruptcy; whether any rights are not shareable; any extra charges; whether the scheme needs health information or anything more before implementing.

Section D: on request or court order The largest lump sum at normal retirement age; the earliest date benefits can be taken (excluding ill-health); whether spouse's benefits are payable; the lump sum payable on death now; the proportion of pension payable to a spouse on death before and after retirement; whether the pension is in payment; and the scheme booklet. The scheme may charge extra for this section.

Police answers to look for

Membership for the former partner (B4 and B5). Police pension credits stay inside the police scheme: a transfer out of credit rights is prohibited in all three schemes (1987 reg F10A, 2006 reg 79, 2015 reg 180(3)). The credit is paid at 60 (1987 scheme), 65 (2006 scheme) or State Pension age (2015 scheme, or from 55 with a reduction), and there is no survivor's pension on it. The answers should say this; if they do not, ask.
Rights that are not shareable (C5). The Pension Sharing (Valuation) Regulations 2000 exclude rights paid solely because of disablement or death from an accident in pensionable service. Whether a police injury award falls under that exclusion is generally assumed but we found no primary source that states it in terms; ask the scheme to say what it treats as not shareable.
Charges (B6 and C6). Scheme charges for implementing a share are in the thousands, not hundreds: the Met schedule (2023 version) shows £4,070 for active or deferred members and £3,600 for pensioners; SPPA's standard charge from April 2026 is £4,320 including VAT. Agree in the order who pays.
Earliest date (D2) and lump sum (D1). These differ by scheme. They matter for income comparisons and offsetting; see pension offsetting vs sharing.
Death benefits (D3 to D5). These answers matter more to the partner than to the officer, because survivor rights end with the final order. See death in service and divorce.

Forms P1 and P2: the pension annexes to the order

Once there is an agreement or a decision, the order itself has to tell the scheme what to do. Any order with pension provisions must say in its body that provision is made "in accordance with the annex or annexes to the order", and must be accompanied by a pension sharing annex or a pension attachment annex, one for each pension arrangement (FPR 2010 r.9.35).

Form P1: pension sharing annex. Used for a pension sharing order under the Matrimonial Causes Act 1973 or Schedule 5 to the Civil Partnership Act 2004. The current version (October 2023) uses the "final order" wording. It sets out the percentage to be transferred. In England and Wales that percentage applies to the cash equivalent of the whole of the member's rights in that arrangement.
Form P2: pension attachment annex. Used for an attachment order under sections 25B or 25C of the 1973 Act (or paragraphs 25 or 26 of Schedule 5 to the 2004 Act): the scheme pays part of the pension or lump sum to the former partner when it becomes payable. In a consent case, the scheme has 21 days from being served to object before a consent order with an attachment order can be made (r.9.34).

The court sends the order and the relevant annex to the scheme, or directs one of you to, within 7 days of the order or the final order, whichever is later (r.9.36). A pension sharing order cannot take effect before the final order; the scheme then has 4 months to implement it (Welfare Reform and Pensions Act 1999 s.34), and unpaid charges can delay the start. The full sequence of dates is on the divorce checklist.

One arrangement or several?

Because each pension arrangement needs its own annex, ask the administrator early whether your 1987 or 2006 benefits and your 2015 benefits are treated as one arrangement or more than one for a sharing order. We could not confirm a single answer that applies to every police scheme administrator, so get it in writing for your case.

Which administrator to write to

Police pensions in England and Wales are administered force by force: each force uses a pension administrator, which may be an outside organisation. We have not published a list of which administrator serves which force, because we could not find an official, current list to check it against, and a wrong address would cost you weeks. Instead:

Look at your annual benefit statement or any recent pension letter: the administrator's name and address are on it.
Check your force intranet or HR pensions page, which names the administrator and usually gives a divorce or pension sharing contact.
Ask HR or payroll in writing if neither works, and keep the reply.

Two administrators whose divorce documents we read for this guide:

Metropolitan Police. The Met's pension site publishes a "pensions on divorce or dissolution" schedule of charges (version 30, dated 2023 and uprated each April).
Police Scotland. The Scottish Public Pensions Agency (SPPA) administers the police schemes in Scotland and publishes a Pensions on Divorce leaflet for police and fire (1 April 2026).

If you have served in more than one force, ask your current administrator to confirm that it holds all of your police service, and if not, write to each one. The partner cannot request the member's CE directly in the same way; see the section for partners below.

Form E documents checklist for police officers

Form E ends with a schedule of documents you must attach "if applicable". This is that list with police notes added. Start gathering it as soon as you separate: the pension value is usually the slowest item.

Documents to attach to Form E (from the Form E schedule, with police notes)
Document	Form E paragraph	Police notes	Done
P60 for the last tax year	2.15	From payroll or your force self-service portal	☐
Last three payslips	2.15	Keep 12 months of payslips too, to show the overtime pattern	☐
P11D (if you have one)	2.15	Only if your force issued one, for example for a benefit in kind	☐
Overtime and allowance summary for 12 months	2.15 (explanation)	Not a required attachment, but it answers the form's question about whether payslips reflect normal income	☐
Divorce cash equivalent statement for the police pension	2.13	Dated, split by scheme if possible, after 19 May 2026	☐
Copy of your request letter, if the CE has not arrived	2.13	The form says to attach the letter you sent and give the date you expect the value	☐
Latest annual benefit statement	2.13 (supporting)	Shows pension built up, not a CE; useful context	☐
CE statements for any other pensions and AVCs	2.13	Earlier jobs, police staff service, personal pensions, free-standing AVCs	☐
12 months of statements for every bank and savings account	2.3	Including any account closed in the last 12 months	☐
Property valuation (last six months) and mortgage statement	2.1, 2.2	An estimate is allowed if you have no valuation	☐
Latest statements for investments and ISAs	2.4		☐
Surrender values of life policies	2.5	The form asks for every policy you hold, including those with no surrender value	☐
Business accounts for two years	2.11	Only if you run an approved business interest	☐
Injury award or other pension in payment: latest statement	2.19	Shown as other income	☐

The full divorce to-do list, beyond Form E, is on the police divorce checklist, and a free printable version is offered at the end of this page.

Model the pension before you negotiate

Our free police pension divorce calculator estimates what the pension built up so far is worth to each of you at different shares. The Police Divorce Pension Report (£49.99) goes further: the pension at every share, the lump sum before and after, the marriage part, when each part is paid and offsetting figures, with a PDF and a list of questions for your solicitor. It is an estimate to help you prepare, not a court valuation or an expert report.

Common police-specific Form E mistakes

Attaching three payslips from an unusual quarter without saying so Form E asks you directly whether the three payslips reflect your normal income and, if not, why. A quarter with a major operation, or one with no overtime at all, gives the wrong picture either way. Give the 12-month figure and explain.

Leaving allowances out of the income figure On-call, unsocial hours, away from home overnight and any replacement allowance are paid through payroll and are taxable. List each one and how often it is paid.

Using the annual benefit statement as the pension value The benefit statement shows pension built up. Form E 2.13 asks for a cash equivalent from the scheme. Ask for a divorce CE and attach it.

Relying on a CE dated before 19 May 2026 Police CETVs were recalculated on new factors after the SCAPE change. Ask the administrator whether a new value is needed for court.

Forgetting the second scheme Many serving officers have more than one scheme. Ask for the value of each part and the service dates, not just one total.

Forgetting other pensions Form E covers all pension rights, not just the police pension: earlier employers, police staff service, personal pensions and free-standing AVCs.

Not saying what is about to change Promotion, a move to a post without overtime, a planned retirement or medical retirement all belong in Part 4 (changes in the next 12 months).

Leaving the partner without the pension paperwork The scheme sends the CE to the member. The court rules say you must send a copy of pension information to the other party within 7 days of receiving it in a contested case (FPR 2010 r.9.30(3)).

Two more points that catch officers out. First, the needs budget in Part 3: shift workers often under-budget childcare that has to cover nights, early starts and cancelled rest days. Our childcare costs on shift work guide helps. Second, Part 4 asks about health and earning capacity. If you are on restricted duties, facing ill-health retirement or have an injury on duty claim in progress, say so, and read ill-health pension and divorce.

For the partner: getting the police figures you need

If you are married to, or in a civil partnership with, a police officer, you complete your own Form E with your own income and pensions. For the police pension you depend on the officer's disclosure, and the rules give you tools.

The officer must ask, and must share. In a contested case the officer must ask the scheme for the pension information within 7 days of being told the first appointment date and send you a copy within 7 days of getting it (FPR 2010 r.9.30).
The court can order more. The scheme releases Form P information with the member's signature or with a court order attached. If the officer will not sign, ask your solicitor about a direction at the first appointment (the court can direct a Pension Inquiry Form, r.9.15(7)(c)).
Ask for 12 months of payslips if three look unusual, and ask what allowances are paid and how often.
Read the answers about your own benefit. A police pension credit stays in the police scheme, cannot be transferred out, carries no survivor's pension, and is paid at 60, 65 or State Pension age depending on the scheme. Our guide for partners, divorcing a police officer, explains what you are entitled to and when.
Do not apply for the final order early. Survivor rights end with the final order, and GOV.UK says to apply for a financial order before you apply for the final order.

Form E myths, and the facts

"Overtime is not income, so I can leave it off." Form E asks for gross pay from your P60 and an explanation of every payslip entry. Overtime is part of both. Its uncertainty is a point to explain, not a reason to omit it.

"I only disclose the pension built up during the marriage." In England and Wales you disclose the cash equivalent of all your rights, and a sharing order is a percentage of the whole CE. What is fair to share is a separate argument. Scotland is different.

"My benefit statement is good enough." Form E asks for a cash equivalent from the scheme, dated. A benefit statement shows pension, not a CE.

"The CETV tells us what the pension is worth." It is the legal starting figure. The Pension Advisory Group says uniformed service pensions need expert input because equal division of the CE can give unexpected results.

"Getting a CETV costs hundreds." One divorce CE in any 12 months is free for active and deferred members. Implementing a share is what costs thousands.

"The scheme takes as long as it likes." Three months, or 6 weeks if you say it is for divorce proceedings, or shorter if the court sets a date.

"A consent order needs Form E." The court requirement is Form D81. Form E is required once Form A is issued, though many people exchange it voluntarily.

"My partner can ring the scheme for my figures." The scheme deals with the member; release to others needs the member's signature or a court order.

What we could not verify

A national list of police pension administrators by force. We found none we could check, so we do not publish one.
Whether 1987 or 2006 and 2015 benefits are one arrangement or several for a sharing order. Ask your administrator.
Whether an injury award is expressly excluded from sharing. Generally assumed; no primary source says so in terms.
The Met's 2026 divorce charges. We read the 2023 schedule, which is uprated each April.
How separation affects the replacement allowance. Ask payroll.
Turnaround times in practice after the 2026 factor changes. The legal limits are above; we found no published average.

PolicePay is not a law firm or a financial adviser. This guide explains the forms and the rules; for decisions about your settlement speak to a family solicitor and, where the pension is a large part of the money, a pension on divorce expert. The enquiry form below sends your details to PolicePay (Andrew Thomas); see Federation family law offers for the arrangements Federation branches publish.

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The documents to gather, the pension steps from CETV to pension sharing order, and the questions to ask a solicitor, written for police officers and their partners. Enter your email to download it. We will also send occasional police divorce and pension updates; unsubscribe any time.

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Quick answers

Frequently Asked Questions

What is Form E?

Form E is the financial statement used in England and Wales when one of you applies to court for a financial order on divorce, dissolution or separation. Both of you complete one, give full and frank disclosure of income, property, debts and pensions, attach the documents it asks for and sign a statement of truth. The 01.23 version is on GOV.UK.

Do I need Form E for a consent order?

Not as a court requirement. A consent order is filed with a statement of information on Form D81 (GOV.UK says both of you must fill in the statement and the court cannot approve a consent order before the conditional order). Form E is required once a contested application on Form A is made. Nothing stops you exchanging Form E voluntarily so both sides see the full picture before agreeing.

When do we exchange Form E?

In a contested case, both of you must exchange Form E at the same time, not less than 35 days before the first appointment (Family Procedure Rules 2010 r.9.14(1)). GOV.UK says the first appointment is usually 12 to 14 weeks after you apply.

How do I show overtime on Form E as a police officer?

Form E section 2.15 asks for gross pay from your P60, net pay for the last tax year, the average net pay over the last three months, an explanation of payslip entries other than basic pay, and whether the last three payslips are typical. Give the 12-month overtime total and monthly average, and explain any unusual quarter.

What goes in the pension section of Form E for a police pension?

Section 2.13: the scheme name and address, your National Insurance number and scheme reference, the type of scheme (an occupational, defined benefit scheme), the date the cash equivalent was calculated, the cash equivalent itself, whether the pension is in payment, and whether the CE is reduced. Attach the CE statement, or your request letter if it has not arrived.

How long does a police pension CETV take for divorce?

Three months from the request, or 6 weeks if you tell the scheme when you ask that it is needed for divorce proceedings, or any shorter time the court sets (Pensions on Divorce etc. (Provision of Information) Regulations 2000 reg 2). Say it is for divorce in the first letter.

Is the divorce CETV free?

For active and deferred members, the scheme cannot charge for a cash equivalent unless it is needed in under 3 months, you are not entitled to a cash equivalent (for example you are a pensioner), or one was provided in the 12 months before (Charging Regulations 2000 reg 3). In practice that means one free divorce CETV in any 12 months.

What is Form P?

Form P is the Pension Inquiry Form, used when a pension sharing or attachment order may be made. Section A is signed by the member to authorise release (unless a court order is attached). Sections B to D ask the scheme for the valuation basis, the benefits included, what a former partner would receive, the charges, and extra details such as the earliest retirement date and death benefits.

How old can the CETV be?

Form P says the valuation must have been made not more than 12 months before the date fixed for the first appointment. Because police CETVs were recalculated after 19 May 2026, also check the date against that change.

What are Forms P1 and P2?

P1 is the pension sharing annex and P2 the pension attachment annex. Any order with pension provisions must be accompanied by the right annex, one for each pension arrangement (FPR 2010 r.9.35), and the order and annex are sent to the scheme within 7 days of the order or the final order, whichever is later (r.9.36).

Can my partner get my police pension figures without me?

The scheme deals with the member. Form P needs the member's signature to release information unless a court order requiring it is attached. In a contested case the member must request the information within 7 days of being told the first appointment date and send a copy to the other party within 7 days of receiving it (FPR 2010 r.9.30).

Does Form E apply in Scotland or Northern Ireland?

No. Form E is an England and Wales court form. Scotland has its own procedure and only values the pension built up during the marriage to the relevant date. Northern Ireland has separate rules too. See our Scotland guide for police officers there.

What happens if I leave something out of Form E?

Form E warns that failing to give full and accurate disclosure may result in an order being set aside, that deliberately untruthful statements can lead to criminal proceedings for fraud, and that contempt proceedings may be brought for a false statement verified by a statement of truth.

Evidence

Sources and how we checked them

Every factual claim on this page was written from the sources below, read on 19 October 2026. Rules and figures change, so check the source for the date you are reading this. Where we could not confirm something from an official or independent source, the page says so rather than guessing. Spotted something out of date? See our corrections policy.

GOV.UK: Form E, financial statement for a financial order (Form E 01.23, notes, last updated 22 September 2026) : sections 1 to 5, the 2.13 pension questions, the 2.15 employment income questions, the schedule of documents and the disclosure warnings (accessed 19 October 2026)
GOV.UK: Form P, Pension Inquiry Form (04.11) : member's signature or court order; sections B to D; valuation not more than 12 months before the first appointment (accessed 19 October 2026)
Family Procedure Rules 2010, Part 9 (financial remedies) : r.9.14 exchange 35 days before the first appointment; r.9.15 first appointment; r.9.17 FDR; r.9.26 consent orders; r.9.30 to 9.36 pension information, annexes and service on the scheme (accessed 19 October 2026)
Pensions on Divorce etc. (Provision of Information) Regulations 2000 (SI 2000/1048), regulation 2 : 3 months, or 6 weeks if the scheme is told it is for divorce proceedings (accessed 19 October 2026)
Pensions on Divorce etc. (Charging) Regulations 2000 (SI 2000/1049), regulation 3 : when a cash equivalent can be charged for (accessed 19 October 2026)
Police Pensions (Remediable Service) Regulations 2023 (SI 2023/831), regulation 24 : divorce CE of remediable service: the greater of the legacy and reformed values (accessed 19 October 2026)
Welfare Reform and Pensions Act 1999, sections 29 and 34 : the share is a percentage of the cash equivalent; 4 months to implement (accessed 19 October 2026)
GOV.UK: Form D81, statement of information for a consent order (04.25) : net monthly income from the most recent payslip if employed; pensions valuation row F; question 12 for a different pension valuation (accessed 19 October 2026)
GOV.UK: Money and property when you divorce or separate, if you agree (consent order) : D81 needed; court cannot approve before the conditional order; fee £62 (accessed 19 October 2026)
GOV.UK: Money and property when you divorce or separate, get the court to decide : Form A, fee £321, MIAM, first appointment usually 12 to 14 weeks after applying (accessed 19 October 2026)
GOV.UK: Form P1, pension sharing annex : title and purpose (accessed 19 October 2026)
GOV.UK: Form P2, pension attachment annex : title and purpose (accessed 19 October 2026)
Home Office: Annex U (Amendment), Allowances, determination made 11 June 2026 (PDF) : para 10 unsocial hours; para 11 away from home overnight £60; para 13 on-call £35 a day (accessed 19 October 2026)
Police Regulations 2003, Schedule 3 (replacement allowance) : officers serving before 1 September 1994; housing emoluments (accessed 19 October 2026)
Government Actuary's Department: public service pension schemes, new CETV factors (16 June 2026) : SCAPE change on 19 May 2026 and new CETV factors (accessed 19 October 2026)
Metropolitan Police pensions on divorce or dissolution: schedule of charges v30 (2023) : CETV free if none in 12 months; £4,070 implementation for active or deferred members (2023 figures) (accessed 19 October 2026)
Scottish Public Pensions Agency: Pensions on Divorce, Police and Fire (1 April 2026) : Scottish valuation basis; charges from April 2026 (accessed 19 October 2026)
Pension Advisory Group: A guide to the treatment of pensions on divorce, 2nd edition (Nuffield Foundation) : uniformed service schemes need expert input; police-specific valuation traps (Appendix I) (accessed 19 October 2026)

Related Guides

On this topic elsewhere

Pension Settlement Explained → How the CETV is worked out and what a share does. McCloud Remedy and Divorce → Remedy service and the divorce valuation. Divorce Checklist and Timeline → Every step, with the pension dates worked out. Spousal Maintenance → How courts look at overtime and allowances. On-Call Allowance 2026 → The £35 rate and how a day is counted. Understanding Your Payslip → What each line on a police payslip means.

Police divorce and separation

More in this guide series

Start here Police divorce hub Every police divorce calculator and guide in one place, for officers and for their partners. Calculator Pension divorce calculator What your police pension is worth now, the part built up during the marriage, and what a share does to each of you. Calculator Child maintenance calculator The Child Maintenance Service formula on police pay, overtime and shared care. Calculator Budget and house calculator Take-home pay after maintenance, and what you could borrow on your own. For partners Divorcing a police officer For the spouse or partner: the police pension, the pension credit, when it is paid and how to get the figures. Pension Pension settlement explained How the CETV is worked out, pension sharing orders and the pension debit. Calculator Share or offset calculator Pension sharing against offsetting with the house, side by side on your own figures, and attachment orders. Pension McCloud remedy and divorce Remedy service, the deferred choice and pension sharing orders made before or after the remedy. Retired officers Divorce after retirement Sharing a pension already in payment, the lump sum already taken, and what changes for each of you. Police couples Both of you are officers Two pensions, two CETVs, cross-sharing and the shift and posting problems of a police couple. Scotland Divorce in Scotland Matrimonial property, the relevant date and how a Police Scotland pension is shared. Checklist Divorce checklist and timeline Every step from separating to the final order, with the pension steps and dates worked out for you. Maintenance Spousal maintenance How courts look at police income, overtime and allowances, and maintenance after the pension starts. Children Child arrangements on shifts Making contact work on a shift pattern, what courts look at, and how shared care changes child maintenance. Ill-health Ill-health pension and divorce Sharing an ill-health pension, the injury award, and needs when one of you cannot work. Getting help Pension on divorce experts When a police pension needs an expert report, what one costs, what it should cover and how to instruct one. Getting help Federation family law offers Which firm each Federation branch uses for divorce, and the free appointments, discounts and fixed fees on offer. Getting help Police divorce solicitors What a police pension specialist should know, what it costs and how to get the most from the first call. Protection Death benefits after separation Who gets the death grant and survivor pension once you separate or divorce, and the forms to update. Injury Injury awards and divorce Why an injury award is treated differently from the pension in a settlement. Children Child maintenance and overtime How the CMS counts overtime and allowances, and when to ask for a recalculation. Housing Divorce and the house Keeping, selling or buying out the family home on police pay. Unmarried Unmarried couples What an unmarried partner can and cannot claim when you split up or if you die. Research Police divorce rate What the evidence does and does not say about policing and relationship breakdown, and where to get support.

Also on PolicePay

Pension tools for after the settlement

Calculator Pension calculator Your whole pension by scheme, service and pay. Calculator Survivor pension calculator What a new partner or your children would get if you die. Calculator Commutation calculator Lump sum against pension given up, after a debit. Support Welfare and support Federation, charities and wellbeing support for officers under strain.

Disclaimer

PolicePay.co.uk is an independent reference site. It is not a law firm or a financial adviser, is not regulated by the Solicitors Regulation Authority or authorised by the Financial Conduct Authority, and this page is general information, not legal, financial or pension advice. Every divorce settlement depends on the facts, and pension sharing is decided by agreement or by a court. Figures from our calculators are estimates on stated assumptions: the scheme administrator's cash equivalent and the court order are what count. For decisions about your settlement, speak to a family solicitor and, where the pension is a large part of the money, a pension on divorce expert. Details apply to England and Wales unless stated. Details are as checked on 19 October 2026.

Form E for Police Officers