HM Courts & Tribunals Service updated Form E (financial statement for a financial order) in October 2026. The revised form is mandatory for all new financial remedy proceedings commenced on or after 1 October 2026. Key changes include dedicated sections for self-invested personal pensions (SIPPs), defined contribution and defined benefit pension valuations, and a new section for digital assets including cryptocurrency and NFTs.
The change follows growing judicial concern that parties were omitting or undervaluing non-traditional assets. Failure to make full and frank disclosure in Form E is a contempt of court and can result in orders being set aside. The Family Court judiciary guidance and the updated form are published on GOV.UK.
Parties must instruct a pension actuary to provide a Cash Equivalent Transfer Value (CETV) for each defined benefit pension. Citizens Advice provides a plain-language overview of financial remedy orders on divorce.