Form E Liabilities and Debts: What to Include and How to Explain Them
How to disclose debts and liabilities on Form E, including credit cards, loans, overdrafts, tax debts, family loans, disputed debts and supporting evidence.
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Divvio Editorial Team
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Reviewed by
Divvio Content Review
Reviewed for consistency with Divvio's Form E product guidance and England & Wales financial remedy process content.
Last updated
Updated 13 May 2026
Reviewed and refreshed when the article or guide is materially updated.
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- Divvio is built specifically for Form E and financial remedy workflows in England & Wales.
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- This content is reviewed against the same explanations and workflows surfaced inside the app.
Debts on Form E need the same care as assets. A liability can change the settlement picture, but only if it is properly disclosed, evidenced and explained.
This guide explains liabilities and debts on Form E in England and Wales, last checked against HMCTS guidance on 13 May 2026. It is general information, not legal advice.
Quick answer
Include mortgages, secured loans, credit cards, overdrafts, personal loans, tax debts, business-related liabilities where relevant, and informal family debts. Attach statements or agreements where possible, and explain whether a debt is joint, sole, disputed, recent or connected to the marriage.
What debts should be disclosed?
Disclose debts that form part of the financial picture. Do not leave out a debt because it is uncomfortable, and do not overstate a debt because you hope it will reduce the asset pot. The court needs a fair picture of what is genuinely owed.
| Debt type | Evidence | Explain |
|---|---|---|
| Mortgage or secured loan | Latest mortgage statement, redemption figure. | Which property it is secured against. |
| Credit card or overdraft | Latest statement and recent history. | Whether it is ordinary spending or unusual debt. |
| Personal loan | Agreement, balance, payment schedule. | Purpose and who is liable. |
| Tax debt | HMRC statement, accountant letter. | Tax year, payment plan and whether estimate or final. |
| Family loan | Written terms, bank transfer evidence, repayment history. | Why it is a real debt, not a soft loan. |
Use the guide
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Family loans and soft loans
Money from parents or relatives is often disputed. If it was a true loan, evidence helps: written terms, transfer records, repayment history and a clear explanation of when repayment is expected. If it was more like family help without real repayment pressure, the court may treat it differently. Use the soft loan guide for this issue.
Joint debts and disputed debts
If a debt is joint, say so. If a debt is in one name but was used for family spending, explain that. If you dispute a debt, disclose it and explain the dispute rather than pretending it does not exist.
Common mistakes
- Listing family money as a debt without evidence. Expect questions.
- Forgetting tax liabilities. Tax can materially affect the net picture.
- Ignoring who is legally liable. Joint and sole debts need different explanation.
- Using rounded balances. Use statements where available.
When to get help
Get advice if there are large disputed debts, insolvency risk, business liabilities, tax arrears, family loans that may be challenged, or debts built up after separation.
Make this easier
Prefer prompts instead of working from memory?
Start the guided Form E flow, save your progress, and use the section guide alongside the questions as you gather documents.
Frequently asked questions
Do I include credit cards on Form E?
Yes. Include the balance and attach evidence where possible.
Can I include money owed to family?
You can disclose it, but be ready to explain why it is a real enforceable debt rather than informal support.
What if my spouse says the debt is not real?
Disclose the debt, attach evidence, and explain the disagreement calmly. The court can then decide how much weight to give it.
Official sources checked
Divvio is not a law firm and this guide is not legal advice.
Ready to move from section guidance to saved answers?
Use the article to understand the section, then start the guided Form E flow when you are ready to turn it into structured disclosure.