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Pension sharing orders, and how a pension is split

A pension sharing order is a court order that moves a set percentage of one spouse's or civil partner's pension into the other's name, as a pension of their own[1][2]. The court can make one on or after a divorce, and even when you agree, a pension can only be shared by a court order[3][4].

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Consent order fee[5]
For the scheme to implement the order[6]
Wait for a pension valuation (up to)[7]
Valuation deadline if needed for divorce[8]

01/ What it is

What a pension sharing order is

Section 21A of the Matrimonial Causes Act 1973 defines a pension sharing order as one that makes one party's shareable pension rights "subject to pension sharing for the benefit of the other party" and states the percentage to be transferred[1]. The rights that can be shared are those covered by Part IV of the Welfare Reform and Pensions Act 1999[1].

The Family Justice Council says the order transfers a percentage of one partner's pension fund, up to 100%, to the other as their own pension[2]. The court makes it under section 24B, on or after the divorce or nullity order, and it does not take effect until the divorce has been made final[3].

It cannot be made for a pension that has already been shared between you, or for rights that are already subject to a pension attachment order[3]. The same annex, Form P1, is used when a civil partnership ends, under Schedule 5 to the Civil Partnership Act 2004[9].

When the court decides a financial settlement under section 25 of the Matrimonial Causes Act 1973, the resources it looks at include any pension benefits each of you has or is likely to have[10]. See section 25 and the factors the court weighs and the wider financial settlement.

02/ How it works

Pension credit and pension debit

When the order takes effect, the pension holder's rights "become subject to a debit" and the other person becomes entitled to a credit of the same amount against the pension scheme[11]. Where the order gives a percentage, the amount is that percentage of the pension's cash equivalent on a valuation day that the scheme chooses within the implementation period and tells you both about in writing[11].

Form P1 asks whether the person receiving the credit prefers an internal transfer or an external transfer to another pension that has agreed to accept the credit, where there is a choice[9].

03/ Valuation

The cash equivalent (CETV) and how to ask for it

The percentage in the order is applied to the pension's cash equivalent value[11]. MoneyHelper says to ask each provider for a cash equivalent transfer value (CETV) for divorce, which can take up to 3 months to arrive and is valid in court for up to one year[7].

Under the Pensions on Divorce regulations, a scheme must provide a valuation within 3 months of a request, within 6 weeks if you tell it the information is needed for divorce or dissolution proceedings, or sooner if the court orders it[8]. The Family Justice Council says one cash equivalent a year from each provider is free unless the pension is already being paid[2].

Once a court case has started, the pension holder must ask each scheme for a valuation within 7 days of being told the date of the first appointment, and send a copy to the other party within 7 days of receiving it[12]. Form E asks for details of all your pension rights with any valuation, which can be used only if it will not be more than a year old at the first appointment[13]. See the Form E guide.

What to gather about each pension

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04/ Forms

Forms P, P1 and P2

Any financial order that includes pension sharing or attachment, whether agreed or not, must say so in the order and have one annex for each pension arrangement[12]. The HMCTS forms below are named by the edition printed on each[14][9][16].

The Pension Inquiry Form is the 04.11 edition, completed when a pension sharing or attachment order may be made[14]. The member completes section A, and their signature authorises the scheme to release the information unless a court order is attached[14]. The scheme completes sections B to D, and must answer section C within 21 days of being told a pension sharing order may be made[14].

05/ Alternatives

Offsetting and pension attachment

You do not have to split pensions when you separate, and they do not have to be shared equally; MoneyHelper lists pension sharing, pension attachment (earmarking) and offsetting as the ways to deal with them[7].

Offsetting means one person keeps more of the pension and the other gets more of other assets; the Family Justice Council says this needs care because pension funds and cash cannot be compared pound for pound[2]. The Pension Advisory Group guide says offsetting is used more than any other approach, not always with full evaluation of the pension given up, and that the cash equivalent is often not an appropriate value for offsetting[18].

Attachment (sometimes called earmarking) lets the court order the scheme to pay a percentage of each pension payment to the other person when it becomes due, and require the pension holder to commute part of the pension[10][7]. The Family Justice Council says attachment orders are less common, because the payments stop if the pension holder dies or the recipient remarries[2]. A pension subject to an attachment order cannot also be shared[3].

06/ Experts

When a pensions expert (PODE) may help

In January 2024 the Family Justice Council supported the second edition of the Pension Advisory Group's "Guide to the Treatment of Pensions on Divorce", which aims to help people decide when a "pensions on divorce expert" (PODE) might be needed[19]. The guide says a PODE is normally instructed by both of you as a single joint expert, and that their help may be needed whether or not the case is contested[19].

It gives examples where sharing by the cash equivalent without a PODE may be appropriate, and says complicating features may still call for expert input[20]. These are examples in guidance for professionals, not rules of law[20]:

  • all pensions are defined contribution with no guarantees, and you are of a similar age[20];
  • combined pension cash equivalents are below £100,000[20];
  • the case turns on sharing rather than needs, and the pensions are modest beside the other assets[20].

The guide says it will often be fair to aim for similar incomes in retirement, but equality may not be fair depending on needs, contributions, health, ages and the length of the marriage[19].

07/ State Pension

Can the State Pension be shared?

The Family Justice Council says the basic and new State Pension cannot be shared, but an additional State Pension can[2]. GOV.UK says a court can order your ex-partner to share their Additional State Pension or protected payment with you, which is paid on top of your State Pension, and that yours is reduced if you are ordered to share[15].

The Pension Advisory Group guide says protected payments under the new State Pension's transitional rules can be shared[18]. Form P1 asks for the shared weekly amount where the pension holder reaches State Pension age on or after 6 April 2016 and the proceedings started on or after that date[9]. Each of you completes your own BR20 form to get a State Pension valuation[15].

08/ Court approval

The court must approve it, even if you agree

The Family Justice Council says pensions can only be shared by a court order, and a consent order is the only way to make a financial agreement binding and enforceable[4]. A judge approves a consent order if they think it is fair, and can ask you to change it[21]. The fee is £62, and you do not need a MIAM for a consent order[5][22].

You send Form D81 with Form A, the draft consent order and any pension sharing or attachment annex[23]. Where pension sharing is agreed and the scheme has not been served, the pension holder asks it for the Form P section C information and sends a copy to the other party[12]. A consent order that includes attachment can be made only if the scheme has not objected within 21 days, or the court has considered its objection[12].

If you cannot agree, you apply on Form A, which lists a pension sharing order among the orders you can ask for; the fee is £321[25][24]. The applicant must serve a copy of the application on the pension scheme, and you must attend a MIAM first unless an exemption applies[12][26]. See the Form A guide and consent orders.

Court fee · fee 5.1

£62

in force from 13 July 2026

Fees 5.1 and 5.4 of the Family Proceedings Fees Order 2008 as amended, in force since 13 July 2026[5][24]. Help with Fees can reduce or cover them on a low income or benefits[27].

Estimate only. Beta service. Always check with official government websites. Check Help with Fees on GOV.UK.

09/ After the order

Implementing a pension sharing order

The Family Justice Council says implementation can take several months, and costs can be nothing or £3,500 or more[2]. GOV.UK says asking for a financial order after the final divorce order may have financial consequences, particularly for pensions[28].

  1. A judge approves the consent order or decides at a final hearing; the order says there is to be pension sharing in line with its annex[12].

10/ Mediation

Agreeing pensions in mediation

GOV.UK says a mediator can help you agree how to split money and property, including pensions, without taking sides; what you agree is not legally binding until a court approves a consent order[29]. The Family Mediation Council says mediators tell you when you might need independent advice, for example on pensions[30]. MoneyHelper offers a free pensions and divorce appointment[7].

Miam can help you list your pensions, the valuations you have asked for and your questions for a mediator or adviser. See divorce mediation.

11/ Questions

Frequently asked questions

What is a pension sharing order?

A court order that makes one party's pension rights subject to sharing for the other's benefit and states the percentage to be transferred[1]. The person receiving it gets a pension credit of that percentage of the cash equivalent[11].

Do we need a court order to share a pension if we agree?

Yes. Pensions can only be shared by a court order, so an agreement is made into a consent order[4]. The fee is £62[5].

How long does a pension sharing order take to implement?

The scheme must implement it within 4 months of the later of the order taking effect and receiving everything it needs[6]. The order itself does not take effect until the divorce is final[3].

What is the difference between pension sharing and pension attachment?

Sharing moves a percentage of the pension into the other person's name as their own pension; attachment pays them a percentage of the pension income when it is paid, and stops if the pension holder dies or the recipient remarries[2].

Can the State Pension be shared on divorce?

The basic and new State Pension cannot, but Additional State Pension and protected payments can be shared by a pension sharing order[2][15].

Do pensions have to be split equally?

No. MoneyHelper says pensions do not have to be shared equally[7], and the Pension Advisory Group guide says equality may not be the fair result depending on needs, contributions, health, ages and the length of the marriage[19].

Do we need a pension expert?

Not always. Guidance supported by the Family Justice Council says a pensions on divorce expert may be needed in more complex cases, for example with large defined benefit pensions or public sector schemes where offsetting is considered[19][20].

12/ Sources

Sources we checked

  1. Matrimonial Causes Act 1973, section 21A — legislation.gov.uk
  2. Sorting out Finances on Divorce: dealing with pensions (March 2024) — Family Justice Council
  3. Matrimonial Causes Act 1973, section 24B — legislation.gov.uk
  4. Sorting out Finances on Divorce: consent orders (March 2024) — Family Justice Council
  5. The Court and Tribunal Fees (Miscellaneous Amendments) Order 2026 (SI 2026/642), Schedule 3 — legislation.gov.uk · Money and property when you divorce or separate: if you agree — GOV.UK
  6. Welfare Reform and Pensions Act 1999, section 33 — legislation.gov.uk · Welfare Reform and Pensions Act 1999, section 34 — legislation.gov.uk
  7. How to split pensions in a divorce or dissolution — MoneyHelper
  8. Pensions on Divorce etc. (Provision of Information) Regulations 2000, regulation 2 — legislation.gov.uk
  9. Pension sharing annex: Form P1 — HMCTS, GOV.UK · Form P1 (10.23), PDF — HMCTS
  10. Matrimonial Causes Act 1973, section 25B — legislation.gov.uk
  11. Welfare Reform and Pensions Act 1999, section 29 — legislation.gov.uk
  12. Family Procedure Rules 2010, Part 9, Chapter 8 (pensions), rules 9.29–9.36 — legislation.gov.uk
  13. Form E Notes for guidance (01.23), PDF — HMCTS
  14. Form P: pension inquiry form — HMCTS, GOV.UK · Form P (04.11), PDF — HMCTS
  15. The new State Pension: if you get divorced — GOV.UK · State Pension: valuation on divorce or dissolution (BR20) — DWP, GOV.UK
  16. Pension attachment annex: Form P2 — HMCTS, GOV.UK · Form P2 (10.23), PDF — HMCTS
  17. Form D81 (04.25): questions and notes, PDF — HMCTS
  18. A Guide to the Treatment of Pensions on Divorce, second edition (2024), key recommendations, PDF — Pension Advisory Group
  19. Pensions on Divorce: Family Justice Council resources — Courts and Tribunals Judiciary · A Guide to the Treatment of Pensions on Divorce, second edition (2024), PDF — Pension Advisory Group
  20. A Guide to the Treatment of Pensions on Divorce, second edition (2024), Part 6 summary, PDF — Pension Advisory Group
  21. If you agree: making your agreement legally binding — GOV.UK
  22. Practice Direction 3A — Ministry of Justice
  23. Form D81 (04.25): what to return, PDF — HMCTS
  24. The Court and Tribunal Fees (Miscellaneous Amendments) Order 2026 (SI 2026/642), Schedule 3 — legislation.gov.uk
  25. Form A (05.26): nature of application, PDF — HMCTS
  26. Form A (05.26): MIAM sections and guidance, PDF — HMCTS
  27. GOV.UK — Get help with court fees
  28. Get the court to decide (Money and property when you divorce or separate) — GOV.UK
  29. Get help agreeing (Money and property when you divorce or separate) — GOV.UK
  30. Mediation sessions — Family Mediation Council

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