Form E is the financial statement that each party to contested financial remedy proceedings in England and Wales must complete, exchange and file after an application for a financial order on divorce or dissolution has been issued on Form A. Rule 9.14(1) of the Family Procedure Rules 2010 requires that “not less than 35 days before the first appointment both parties must simultaneously exchange with each other and file with the court a financial statement in the form referred to in Practice Direction 5A”, which is Form E.[1][2] The current version, Form E (01.23), runs to 30 pages and requires a full account of each party’s property, savings, investments, pensions, business interests, liabilities, income, needs and proposals, with specified documents attached.[3][4]
Form E is the principal vehicle for the duty of full and frank disclosure that each spouse owes to the court and to the other, a duty the Supreme Court in Sharland v Sharland traced to Livesey v Jenkins [1985] AC 424.[5] Form E is verified by a statement of truth rather than sworn, a change made by the Family Procedure (Amendment) Rules 2012 with effect from 6 April 2012.[6][7] A false or incomplete Form E can lead to an order being set aside, to costs penalties and to proceedings for contempt.[5][8][4] Form E is not needed for a consent order, for which the shorter Form D81 is used, though many couples exchange it voluntarily before agreeing terms.[9][10]
Definition and purpose
The court cannot exercise its powers under section 25 of the Matrimonial Causes Act 1973 without knowing what the parties have. Section 25 requires it to have regard to “the income, earning capacity, property and other financial resources which each of the parties to the marriage has or is likely to have in the foreseeable future” and to their needs, obligations and responsibilities; Form E is the prescribed means of putting that information before the court in a standard order so that the two parties’ positions can be compared line by line.[11][4]
The form serves three audiences. For the other party it is disclosure, which can be tested by questionnaire and, where necessary, by an order for further documents. For the court it is the evidence on which the First Appointment is conducted and on which the composite schedule of assets is prepared for the financial dispute resolution appointment and final hearing.[1][12] For the party completing it, it is a statement made under a statement of truth, with the consequences that attach to a false statement.[4] The Financial Remedies Court guide of March 2026 describes the sequence of hearings in which it is used; see financial remedy proceedings.[12]
Form E is the standard-procedure form. Practice Direction 9A explains that Form E is used for “financial disclosure when resolving financial claims on divorce”, Form E1 for “financial claims for the benefit of children” and other remedies outside divorce, and Form E2 for “applications to vary an existing order”.[10] Practical guidance on completing each section, as opposed to the law and procedure described here, is published by ConsentOrder.org.uk, an information site operated by Family Legal Ltd, the publisher of this wiki.[13]
Legal basis
Rule 9.14 of the Family Procedure Rules 2010 governs the procedure before the First Appointment in an application to which the standard procedure applies. Paragraph (1) requires simultaneous exchange and filing of the financial statement not less than 35 days before the appointment; paragraph (2)(a) requires the statement to “be verified by a statement of truth”; and paragraph (2)(b) limits the documents that may be attached to those required by the form, those necessary to explain or clarify it, pension documents obtained under rule 9.30, and documents relating to Pension Protection Fund entitlements.[1][7] Paragraph (5) requires each party, at least 14 days before the First Appointment, to file and serve a concise statement of issues, a chronology, a questionnaire or a statement that none is required, and a notice stating whether they will be able to proceed to a financial dispute resolution appointment at the First Appointment.[1]
The standard procedure applies to every application for a financial remedy except those that rule 9.9B assigns to the fast-track procedure: applications for periodical payments only, applications under the Domestic Proceedings and Magistrates’ Courts Act 1978 or the maintenance provisions of the Civil Partnership Act 2004, and applications to vary periodical payments.[14] In fast-track cases rule 9.19 requires the financial statement to be exchanged and filed not more than 21 days after the application is issued, on Form E1 or E2.[1][10]
The wording “verified by a statement of truth” was substituted for “an affidavit” by rule 16 of the Family Procedure (Amendment) Rules 2012, which came into force on 6 April 2012.[6][7] Before that date Form E had to be sworn before a solicitor or commissioner for oaths. The form itself still warns that “proceedings for contempt of court may be brought against a person who makes or causes to be made a false statement” without an honest belief in its truth.[4]
When Form E is exchanged
The timetable runs from the issue of the application on Form A. Under rule 9.12 the court fixes a First Appointment “not less than 12 weeks and not more than 16 weeks after the date of the filing of the application” and, unless the applicant elects to serve, serves the application on the respondent within four days.[15] Forms E are exchanged not less than 35 days before that appointment, so in practice between about seven and eleven weeks after issue, and the First Appointment documents follow 14 days before the hearing.[1] GOV.UK tells applicants that the First Appointment “is usually 12 to 14 weeks after you apply”.[16]
| Stage | Timing | Rule |
|---|---|---|
| Form A issued | Day 0; fee £321 (fees order 5.4) | r.9.12; EX50[15][17] |
| Application served on respondent | Within 4 days of issue, by the court unless the applicant elects to serve | r.9.12(2), (3)[15] |
| Notice to mortgagees, trustees and pension arrangements | With the application; recipients may request a copy of Form E and file a statement in answer within 14 days | r.9.13[18] |
| Forms E exchanged and filed | Not less than 35 days before the First Appointment | r.9.14(1)[1] |
| Statement of issues, chronology, questionnaire, Form G notice | At least 14 days before the First Appointment | r.9.14(5)[1] |
| First Appointment | 12 to 16 weeks after issue; both parties must attend unless the court directs otherwise | r.9.12(1), r.9.15(8)[15][1] |
| Fast-track cases (Form E1 or E2) | Financial statement exchanged not more than 21 days after issue | r.9.19[1][14] |
The Financial Remedies Court guide of March 2026 provides an accelerated First Appointment procedure under which parties who have exchanged Forms E and agree directions may lodge an agreed directions order and avoid attending; if the court does not approve the draft, the First Appointment proceeds in the normal way.[12] Exchange is simultaneous by design, so that neither party can tailor their statement to the other’s. Where one party fails to file, the other may apply for an order compelling it, and the court will usually make an order with a penal notice.[1]
The sections of the form
Form E (01.23) has five parts. Section 1 collects general information: the parties, the dates of the marriage or civil partnership and of separation, the children and their arrangements, health, and any child maintenance calculation or agreement.[4] Section 2, the longest, sets out financial details in numbered subsections, each with a box for the value and an instruction as to the documents to attach.[4] Section 3 states the party’s income and capital needs; section 4 covers other information relevant to section 25; and section 5 states the orders sought.[4]
| Section | Heading | Content |
|---|---|---|
| 1 | General information | Parties, marriage and separation dates, children, health, education, child maintenance[4] |
| 2.1 to 2.2 | Property | The family home (with valuation, mortgage and net equity) and any other property or land[4] |
| 2.3 to 2.8 | Savings and belongings | Bank and building society accounts; investments; life insurance policies; money owed to the party; cash over £500; personal belongings worth over £500 individually[4] |
| 2.9 to 2.10 | Liabilities and tax | Debts, credit cards, loans and hire purchase; estimated capital gains tax on disposal of assets[4] |
| 2.11 | Business interests | Companies, partnerships and sole trader businesses, with the last two years’ accounts and an estimate of value[4] |
| 2.13 | Pensions | Each pension arrangement with its cash equivalent value, and any Pension Protection Fund entitlement[4] |
| 2.14 | Other assets | Anything not covered above, including trust interests and assets held for the party by others[4] |
| 2.15 to 2.19 | Income | Earned income from employment and self-employment, investment income, state benefits, and any other income, for the past year and the coming year[4] |
| 2.20 to 2.21 | Summaries | Totals of capital and income carried forward from the earlier subsections[4] |
| 3 | Financial requirements | Income needs of the party and the children, itemised; capital needs, principally housing[4] |
| 4 | Other information | Significant changes in assets or income in the past year or expected; the standard of living during the marriage; contributions; conduct where it would be inequitable to disregard it; earning capacity; any other circumstances[4] |
| 5 | Order sought | The orders the party seeks about property, capital, maintenance, pensions and a clean break, and whether a hearing on a particular issue is anticipated[4] |
Section 4 mirrors the section 25 factors, and the answers given there frame the case at the First Appointment.[11] Section 4.4 on conduct is the subsection most often left blank, because conduct is taken into account only where it would be inequitable to disregard it and allegations that do not meet that threshold add cost without affecting the outcome.[11] The proposals in section 5 are open and may be referred to at any hearing.
Documents to attach
Rule 9.14(2)(b) restricts attachments to the documents the form itself requires, documents needed to explain or clarify it, and pension documents; Practice Direction 9A adds that “documents should only be disclosed to the extent they are required by the financial statement”.[1][10] The form requires, among other things: a valuation of the family home obtained within the last six months and the most recent mortgage statement; twelve months’ statements for every bank and building society account; the latest statement or dividend counterfoil for each investment; a surrender value for each life policy; the last two years’ accounts for any business and any documents supporting the value given; a cash equivalent value for every pension, obtained from the scheme; the last three payslips, the P60 for the last financial year and the most recent P11D; and the last two years’ tax returns and tax calculations for the self-employed.[4]
The form ends with a schedule of documents in which the party lists what is attached and what is still awaited, with the reason. Pension cash equivalent values are the document most often outstanding, because schemes can take weeks or months to provide them; the form is filed on time with the value marked as awaited rather than held back.[4] Documents are attached behind the form in the order of the sections, and a complete set is served on the other party at exchange.[1] A working checklist organised by section is published by ConsentOrder.org.uk (Family Legal Ltd, the publisher of this wiki).[19]
The statement of truth
The final page of Form E contains the statement of truth, in which the party states that they believe the facts stated in the statement are true and confirms that the information given “is a full, frank, clear and accurate disclosure” of their financial and other relevant circumstances.[4] Since 6 April 2012 the form is signed, not sworn; before that date rule 9.14(2)(a) required the statement to be sworn as an affidavit.[6][7] The statement of truth is a personal declaration. A legal representative may sign on a client’s behalf only with authority, and the client remains responsible for its contents.
A false statement of truth exposes the maker to proceedings for contempt of court, as the form warns; to an adverse costs order; and to the setting aside of any order obtained on the strength of it.[4][5] The duty is a continuing one: Practice Direction 9A describes the obligation to disclose material changes as “ongoing”, so a party whose circumstances change after exchange must update the other side.[10]
After exchange: questionnaires and the First Appointment
Once Forms E are exchanged, each party may serve a questionnaire seeking further information or documents arising from the other’s statement. The questionnaire is filed 14 days before the First Appointment with the statement of issues and chronology.[1] Rule 9.15 requires the First Appointment to be “conducted with the objective of defining the issues and saving costs”, and the district judge decides which questions must be answered, which valuations are needed, whether a pension report is required, and when the financial dispute resolution appointment will be listed.[1] Both parties must attend in person unless the court directs otherwise.[1]
Since February 2022 the Financial Remedies Court has required a composite asset and income schedule (template ES2), prepared from the Forms E, at the First Appointment, the FDR and the final hearing, so that the court works from a single agreed set of figures.[20][12] In January to March 2026 the Family Court received 12,646 financial remedy applications, of which 27 per cent were contested and therefore proceeded to the exchange of Forms E.[21] The later stages are described on financial remedy proceedings.
Consequences of non-disclosure
The Supreme Court decided two cases on 14 October 2015 that fix the consequences of a dishonest Form E. In Sharland v Sharland the husband had concealed plans to float his company; the court held that his fraud entitled the wife to have the consent order set aside, since “a party who has practised deception with a view to a particular end, which has been attained by it, cannot be allowed to deny its materiality”.[5] In Gohil v Gohil the court held that the duty of disclosure is owed to the court, so that a recital in an order recording the wife’s acceptance of the husband’s disclosure had “no legal effect” and could not prevent her later application.[8] Innocent or negligent non-disclosure can also lead to an order being set aside where the undisclosed facts would have produced a substantially different order.[5]
Short of setting aside, the court may draw adverse inferences against a party whose disclosure is deficient, treating them as having resources they have not proved they lack, and may penalise them in costs; rule 28.3 permits the court to depart from the general rule of no order as to costs “because of the conduct of a party”, and lists failure to comply with the rules or an order among the conduct it must consider.[22] A party who refuses to file a Form E at all can be ordered to do so under a penal notice, breach of which is punishable as contempt.[1]
Self-help and the Imerman rule
Suspicion that the other party will not disclose does not entitle a spouse to take matters into their own hands. In Tchenguiz v Imerman [2010] EWCA Civ 908 the Court of Appeal ended the practice, known as the Hildebrand rules, under which a spouse could copy the other’s private documents provided no force was used. The court held that it is a breach of confidence for one spouse to examine, copy or retain the other’s confidential documents without consent, and answered its own question, whether the courts should “condone the illegality of self-help”, with the word “No”.[23] The remedy is an injunction requiring the return or destruction of the documents and copies, and the party who took them may be unable to use their contents.[23]
The proper course is to raise the concern by questionnaire, to seek an order for specific disclosure, to ask for a freezing order where there is evidence of dissipation, or to invite the court to draw inferences at the final hearing.[1] Imerman applies to computer files, email accounts and cloud storage as much as to paper.[23]
Forms E1 and E2
| Form | Used for | Current version | Procedure |
|---|---|---|---|
| Form E | Financial orders on divorce, dissolution, nullity and judicial separation under the MCA 1973 or Schedule 5 to the CPA 2004, and financial relief after an overseas divorce | 01.23 (30 pages) | Standard: exchange 35 days before the First Appointment[3][10] |
| Form E1 | Other financial remedies, including applications for a child under Schedule 1 to the Children Act 1989 and applications under the 1978 Act; described on GOV.UK as for use “only if you are applying for a financial remedy other than, for example, a financial order” | 04.24 (15 pages) | Fast track where r.9.9B applies: within 21 days of issue[24][14] |
| Form E2 | Applications to vary an existing order for a financial remedy, other than a variation to capitalise periodical payments | 01.23 | Fast track: within 21 days of issue[25][14][2] |
Form E1 is a shorter document because the remedies it supports, most often maintenance or provision for a child, do not require the full capital analysis of a divorce case. Form E2 focuses on the change of circumstances since the original order.[24][25] Practice Direction 5A lists all three, and the GOV.UK financial remedy forms collection publishes them together.[2]
Form E outside court proceedings
Form E is required only once a contested application has been issued. It is nevertheless widely used voluntarily: solicitors negotiating a settlement commonly agree to exchange Forms E, or a shortened version, before making proposals, and Practice Direction 9A expects parties to “seek and provide information from and to each other” before applying to court.[10] Voluntary Forms E are not filed, but they are exchanged on the same footing of full and frank disclosure and can be relied on later if proceedings follow.
For a consent order no Form E is filed. Rule 9.26 requires only the draft order and the statement of information on Form D81, a 23-page joint form that summarises both parties’ positions before and after the order without supporting documents.[9] In family mediation the parties complete an open financial statement, a document prepared with the mediator that serves the same disclosure function as Form E but is not verified by a statement of truth and is not a court document; its figures are carried into the D81 if the mediated agreement is converted into a consent order. Where mediation breaks down and proceedings follow, the open financial statement does not replace Form E, which must be completed afresh.[1]
History
| Date | Development |
|---|---|
| 29 July 2010 | Tchenguiz v Imerman: the Court of Appeal ended the Hildebrand practice of copying a spouse’s private documents[23] |
| 6 April 2011 | The Family Procedure Rules 2010 came into force; rule 9.14 restated the Form E procedure[1] |
| 6 April 2012 | The Family Procedure (Amendment) Rules 2012 substituted a statement of truth for the affidavit; Form E no longer sworn[6] |
| 14 October 2015 | Sharland and Gohil: the Supreme Court settled the consequences of fraudulent and material non-disclosure[5][8] |
| 1 January 2016 | GOV.UK publication of the current Form E page begins; the form has since been revised, most recently as version 01.23 in January 2023[3] |
| 3 February 2022 | The Financial Remedies Court’s efficiency statement required a composite asset and income schedule (template ES2) at the First Appointment, FDR and final hearing[20] |
| March 2026 | The Financial Remedies Guide 2026 consolidated the court’s guidance, including an accelerated First Appointment procedure for parties who have exchanged Forms E and agree directions[12] |
See also
- Form A – the application that starts the timetable
- Form D81 – the statement of information for agreed cases
- Consent order
- Financial settlement – how the court decides
- Pensions on divorce – cash equivalent values
- Divorce cases – Sharland, Gohil and Imerman in context
- Financial remedy proceedings – the First Appointment, FDR and final hearing
- Open financial statement – the mediation equivalent
References
- Family Procedure Rules 2010, Part 9: Applications for a financial remedy (rules 9.12 to 9.19). Ministry of Justice. Accessed 5 September 2026.
- Practice Direction 5A: Forms. Ministry of Justice. Accessed 5 September 2026.
- Financial statement for a financial order (Matrimonial Causes Act 1973 / Civil Partnership Act 2004) / for financial relief after an overseas divorce etc: Form E. HM Courts and Tribunals Service. updated 23 January 2023 (form version 01.23). Accessed 5 September 2026.
- Form E: Financial statement for a financial order (01.23). HM Courts and Tribunals Service. January 2023. Accessed 5 September 2026.
- Sharland v Sharland [2015] UKSC 60. Find Case Law, The National Archives. 14 October 2015. Accessed 5 September 2026.
- The Family Procedure (Amendment) Rules 2012, SI 2012/679, rule 16. legislation.gov.uk. In force 6 April 2012. Accessed 5 September 2026.
- Family Procedure Rules 2010, Part 9, Chapter 4: Standard procedure (annotated text of rule 9.14). legislation.gov.uk. Accessed 5 September 2026.
- Gohil v Gohil [2015] UKSC 61. Find Case Law, The National Archives. 14 October 2015. Accessed 5 September 2026.
- Family Procedure Rules 2010, rule 9.26: Applications for consent orders for financial remedy. legislation.gov.uk. Accessed 5 September 2026.
- Practice Direction 9A: Application for a financial remedy. Ministry of Justice. Accessed 5 September 2026.
- Matrimonial Causes Act 1973, section 25: Matters to which court is to have regard in deciding how to exercise its powers. legislation.gov.uk. Accessed 5 September 2026.
- The Financial Remedies Court of England and Wales: Financial Remedies Guide 2026. Courts and Tribunals Judiciary. March 2026. Accessed 5 September 2026.
- How to complete your Form E. ConsentOrder.org.uk (Family Legal Ltd). 23 January 2026. Accessed 5 September 2026.
- Family Procedure Rules 2010, rule 9.9B: Application of standard and fast-track procedures. legislation.gov.uk. Accessed 5 September 2026.
- Family Procedure Rules 2010, rule 9.12: Duties of the court and the applicant upon issuing an application. legislation.gov.uk. Accessed 5 September 2026.
- Money and property when you divorce or separate: get the court to decide. GOV.UK. Accessed 5 September 2026.
- Family court fees (EX50). HM Courts and Tribunals Service. updated 13 July 2026. Accessed 5 September 2026.
- Family Procedure Rules 2010, rule 9.13: Service of application on mortgagees, trustees etc.. legislation.gov.uk. Accessed 5 September 2026.
- Form E documents: the complete checklist for divorce financial disclosure. ConsentOrder.org.uk (Family Legal Ltd). 15 March 2026. Accessed 5 September 2026.
- New D81 form and Efficiency Statement. Resolution. 3 February 2022. Accessed 5 September 2026.
- Family Court Statistics Quarterly, January to March 2026. Ministry of Justice. 25 June 2026. Accessed 5 September 2026.
- Family Procedure Rules 2010, Part 28: Costs (rule 28.3). Ministry of Justice. Accessed 5 September 2026.
- Tchenguiz and others v Imerman; Imerman v Imerman [2010] EWCA Civ 908. Find Case Law, The National Archives. 29 July 2010. Accessed 5 September 2026.
- Financial statement for a financial remedy in the family court or High Court: Form E1. HM Courts and Tribunals Service. updated 12 April 2024. Accessed 5 September 2026.
- Financial statement for a variation of an order for a financial remedy: Form E2. HM Courts and Tribunals Service. updated 20 January 2023. Accessed 5 September 2026.
External links
- Form E on GOV.UK – current PDF and notes
- Financial remedy forms (GOV.UK collection) – Forms E, E1, E2, ES1, ES2 and H
- Family Procedure Rules Part 9 (justice.gov.uk)
- Practice Direction 9A
- Financial Remedies Guide 2026 (judiciary.uk)
This article is part of Divorce Law Wiki, published by Family Legal Ltd. It is general information about the law of England and Wales, not legal advice. Last reviewed 6 September 2026. About this site and editorial policy · Report an error.