How to complete a Form E

A Form E is a financial statement, which sets out the assets and liabilities of the person who is involved in an application for a financial remedy. This is an important document and below is a case study to help you advicse a client looking for guidance on how to complete a Form E.

This article was originally published on 21 April 2021 by Caroline Baluch and updated on 31 January 2022 and on 9 July 2024 by Seetal Jandoo.

You have an appointment with Tracey, a 40 year old married woman with 2 children, Poppy aged 11 and Harry aged 8. Tracey is employed as a sales assistant. She and her husband Rob have been married for 12 years. Two years ago Rob left the family home that they own jointly. Tracey is the main carer for Poppy and Harry but they spend alternate weekends with Rob. Tracey has found out that Rob moved in with his girlfriend 6 months ago and that they are now expecting their first child together. Rob has said that he needs to sort matters out between him and Tracey and started divorce proceedings. Rob and Tracey have been to mediation to try and sort out the finances but were unable to reach an agreement. Tracey has now received a letter from the court with Rob’s Form A form application, a blank Form E and a notice of a first court appointment.

Tracey brings in these papers and two carrier bags full of financial documents to ask for some guidance on how to fill out the form. You only have an hour’s appointment with Tracey but she would like some pointers from you as to how to complete the form.

Here are some tips you can give to Tracey.

The Form E is important

You need to stress to Tracey the importance of her Form E as it will set out the basis of her case. A well completed form will help the court identify the needs of Tracey and the children, as well as highlighting any other factors the court can take into account.

The purpose of getting parties to complete Form E is to:

• clearly identify what assets and liabilities there are in the marriage as well as the parties’ incomes and outgoings
• help the court to establish what the factors are

Whenever a court considers a financial application it must take into account the factors set out in s25 Matrimonial Causes 1973. In most cases the first and most important factor is financial ‘need’.

Full and frank disclosure

Both Tracey and Rob are required to give full and frank disclosure of their finances when completing Form E and throughout the court proceedings. Tracey should be advised that any failure to give full disclosure could slow the progress of the case as further questions may need to be asked. Not being truthful could also adversely affect the outcome of the case as the court could take this as a conduct issue and penalise her in the settlement or on costs.

Start early

The Directions Order Tracey receives will set out the timetable for the progress of the matter, including when Form E must be completed by. This date must be no later than 35 days before the first court appointment. However, Tracey needs to start to look at Form E immediately. There is some information that Tracey may need to request, for example Tracey will need to get a cash equivalent (CE) value for her pension and may have to request this from her pension company. She should be getting a statement each year from her pension provider but if not she should contact her pension company quoting the policy number from her paperwork. In some circumstances a request for a CE value can take many months to receive.

Presentation is important

The clearer Tracey’s Form E is the better she can get her case across. For this reason tell Tracey to:

• type the form if she can. A copy of Form E can be downloaded from Gov.uk If this is not possible she should complete the form in neat print handwriting in black ink
• ensure the completed form is securely tagged together, perhaps with treasury tags
• avoid putting each page in an individual plastic wallet, as this can make accessing the information difficult and copying cumbersome
• use paper dividers that are marked to indicate each set of new documents
• put any bank statements in strict date order and put a divider between each one to indicate the start of each new statement. As an alternative a plain sheet of paper in front of each new set of documents, clearly marked with a description of the next set of documents, will suffice
• make sure the documents that are attached are legible and the correct way up

Specific points regarding assets and income

Property

Para 2.1

• Tracey owns the family home with Rob. It would be a good idea for Tracey to get at least three estate agents to value the property and for these valuations to be attached to the form. Getting the valuations at this stage may make it easier to agree a value for the property once Form Es have been exchanged.
• Tracey should request an up-to-date redemption figure for the mortgage.
• If there are any redemption penalties on the mortgage Tracey should find out what these are and make sure these details are put on the form.
• documents in support of this information should be attached with the Form E.

Bank accounts

Para 2.3

• Tracey needs to disclose all bank and building society accounts as requested in this section, including accounts which she may hold with Rob or any other 3rd party
• even if the balance in the account is nominal it must be disclosed
• statements for each account covering the last 12 months must be attached.
• failure to complete this section properly and disclose the information could well result in requests being made for this later, which could hold up the progress of the matter.

Details of any personal belongings with more than £500

Para 2.8

• Tracey needs to know that this means re-sale value of items not their replacement value.
• for items such as cars it would be helpful to see if an online valuation can be obtained and a copy of this attached.

Income earned

2.15

• Tracey needs to produce her last 3 payslip and her P60.If the information on these documents does not reflect what her actual earnings are at present then she needs to explain this.

Matters the court can take into account

Form E is Tracey’s opportunity to tell the court about matters which it can take into account when making its decision. As such Tracey should be careful when completing the following sections.

Health

Para 1.11

• Tracey should set out any health issues she has, especially if this is likely to impact on her ability to work in the future.
• Tracey should also set out any health issues the children have. This could include any special needs the children have, for example if one of the children is autistic.
• Tracey can attach reports to evidence the health issue.

Outgoings

Para 3.1.1

• Tracey needs to work out carefully what her income needs are now and what they are likely to be in the future, for both her and the children.Tracey could start by looking out her bank statements to work out what her direct debits and standing orders are on a monthly basis but she also needs to factor in expenses that may be yearly, like car tax and insurance. It is best to attach a list that sets out the expenditure on a monthly basis. You should stress to Tracey that the outgoings are to include all her outgoings so will include
• household expenditure such as bills
• financial expenditure on things such as any loans or credit cars
• food, clothing and day to day expenses.
• spending on medical prescriptions
• travel and car running costs.

The reason this section is so important is that the court will need to assess what income Tracey and the children need.

The form also asks for Tracey to list her future needs. At this stage assessing this can be very difficult as Tracey may not yet know what it is that she is hoping to obtain financially . If this is the case then Tracey could leave the figures as they are. However, if Tracey does now expect there are going to be some changes then these should be reflected.

Capital needs

Para 3.2.1

This Paragraph asks Tracey to list her capital needs, for example how much money would she need if she wanted to rehouse herself. Tracey may find this difficult to complete but she could start by putting the cost of a property similar to the one that she lives in now, on the basis that this is the need for herself and the children. Tracey may even wish to attach some property particulars to support this figure. If there are any other capital needs, for example a car, then these should be listed. When completing this section Tracey should note that the question is about what capital she ‘needs’, not ‘wants’, so Tracey should be realistic.

Standard of living

Para 4.2

Tracey can give a brief statement on her standard of living during the marriage; for example, was money tight or did they have enough to get by and to take a few holidays?

Contributions

Para 4.3

Tracey should set out here if she made any particular contributions, for example, if she received significant compensation for an accident that she used to pay off a chunk of the mortgage. Another example could be if she helped Rob set up a business.

Behaviour

Para 4.4

You can tell Tracey that conduct of another spouse is only taken in account in the most exceptional of circumstances and usually only if the conduct impacts an ability to earn.

Any other circumstances that could affect the financial provision

Para 4.5

Tracey should use this section to tell the court of any other circumstance that she thinks could affect the financial provision the court makes. If the children, for example, have special needs that will make it difficult for Tracey to work in the future she should explain in this section. Another example to mention could be if Tracey gave up a well paid and secure career to look after the children.

Order sought

Para 5.1

This may be difficult for Tracy to complete until she has seen Rob’s form, so she can state TBA (to be advised).

If in doubt put it in

Tracey may find it difficult to know just what to put in the form, especially in the later parts of the form, which are focused on the s25 factors. It is better therefore for Tracey to put in things that she may not be sure about, as the judge can then decide.

Statement of truth

Page 26 contains a statement of truth that Tracey must read and sign to declare that the information she has provided is truthful.

Keep a copy

Once Tracey has checked the form and the attachments carefully she will need:

• to send the original signed copy to the court within the time directed in the directions order. Tracey should check the directions order to see if the court requires her to send in the attachments to the Form E or just the form.
• contact Rob or his solicitor and arrange to exchange a copy of her Form E and attachments with his.
• Tracey needs to ensure she keeps a copy of her form E and it is a good idea for her to hold onto the originals of any attachments.

Further help and assistance

Even with the guidance you have given. Tracey may still find the task of completing her form E difficult. Some solicitors do offer fixed fee or an initial free appointment and Tracey could consider taking her partially completed form in for guidance. You can advice Tracey that further help and assistance can also be found at

• Advicenow including a short film
• Gov.uk

Caroline Baluch is a Family Law Expert in the Expert Advice Team at Citizens Advice.

The information in this article is correct as of the date of publication. Unfortunately, we are unable to respond to comments left on the medium site — please contact expertadvicesupport@citizensadvice.org.uk if you wish to give feedback on an article.