Form E Pensions Section: How to Disclose Pensions and CETVs
How to complete the pensions part of Form E, including CETVs, defined contribution and defined benefit pensions, old pensions, missing valuations and common mistakes.
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Last updated
Updated 13 May 2026
Reviewed and refreshed when the article or guide is materially updated.
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Pensions are one of the easiest parts of Form E to undervalue. A pension statement can look simple, but divorce disclosure usually needs the right valuation figure, not just the number on an annual statement.
This guide explains how to approach the pensions section of Form E in England and Wales. It was last checked against HMCTS guidance on 13 May 2026. It is general information, not legal advice.
Quick answer
List every pension you have, including old workplace pensions. For Form E you usually need a recent Cash Equivalent Transfer Value, or CETV. If the CETV has not arrived, state that it has been requested and keep proof of the request.
What the pensions section asks for
The pensions section is asking for the existence and value of your pension arrangements. That includes pensions you are currently paying into, old pensions from previous jobs, personal pensions, public sector pensions and pensions already in payment.
| Pension type | What to request | Risk |
|---|---|---|
| Defined contribution | CETV or transfer value plus latest statement. | Assuming fund value and CETV are always identical. |
| Defined benefit or final salary | CETV or statement of entitlement. | Using annual income instead of a capital valuation. |
| Public sector pension | Scheme CETV and scheme correspondence. | Long provider timescales. |
| Pension already in payment | Payment evidence and scheme information. | Mixing income disclosure with capital value. |
Use the guide
Ready to work through this section inside Form E?
Start the guided Form E flow, save your progress, and use the section guide alongside the questions as you gather documents.
What is a CETV?
CETV stands for Cash Equivalent Transfer Value. It is the figure normally used to disclose the capital value of a pension for Form E. It is especially important for defined benefit pensions, where an annual pension income figure does not tell you the capital value for settlement discussions.
For more detail, use the dedicated CETV guide for divorce.
How to complete the pensions section
- List every pension provider you can identify. Include old jobs and personal pensions.
- Request CETVs early. Some schemes take weeks or months.
- Record the valuation date. The date matters if values move.
- Attach proof of request if the CETV is missing. Silence creates avoidable questions.
- Do not decide pension sharing alone from the CETV. The settlement question may need advice.
Common mistakes
- Using annual statement values without checking whether they are CETVs.
- Forgetting old workplace pensions. Trace them before you sign.
- Leaving the pension section blank while waiting. Say what has been requested.
- Treating pension money as cash. Pension value and cash value are not always equivalent.
When to get help
Get pension or legal advice if there are large defined benefit pensions, public sector pensions, pensions already in payment, age gaps, health issues, offsetting against the home, or disagreement about whether a pension sharing order is needed.
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 need to disclose old pensions?
Yes. Old pensions can still have value and should not be left out because you no longer contribute to them.
Is a CETV the same as my pension fund value?
Not always. It may be close for some defined contribution pensions, but it can be very different for defined benefit pensions.
What if the provider has not sent the CETV yet?
State that it has been requested, attach proof where possible, and update the figure when it arrives.
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.