Calculate pension sharing order percentages, transfer values and compare sharing, attachment and offsetting approaches for UK divorce settlements.
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£
£
£
Equalisation Sharing Order
38% of Partner A's pension
Transfer Value£67,500
Partner A Pension After£112,500
Partner B Pension After£112,500
Total Pensions£225,000
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CETV comparison chart across multiple pensions, and sharing vs attachment order comparison with pros and cons.
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Pension Cash Equivalent Transfer Values
£
£
£
Sharing Percentage
Pension Sharing Result
£182,500 transferred
Combined Pension Pot£410,000
Equal Share Target£205,000
Paying Spouse After Order£182,500
Receiving Spouse After Order£227,500
% for Equalisation43.8%
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Full multi-pension analysis with DB/DC comparison, state pension impact, pension credit age planning, and per-pension breakdown table.
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All Paying Spouse Pensions
DB Scheme (employer)
£
£
DC Workplace Pension
£
Personal Pension (SIPP)
£
Receiving Spouse Pension
£
Sharing Percentage
Full Pension Sharing Analysis
£260,000 total pension credit
Total Paying Spouse CETVs£520,000
Receiving Spouse CETV£52,000
Combined Pension Pot£572,000
% Needed for Equalisation45.0%
Paying Spouse After Orders£260,000
Receiving Spouse After Orders£312,000
Per-Pension Breakdown
Pension
Type
CETV
Credit (50%)
Remaining
DB Scheme (employer)
DB
£380,000
£190,000
£190,000
DC Workplace Pension
DC
£95,000
£47,500
£47,500
Personal Pension (SIPP)
DC
£45,000
£22,500
£22,500
DB pensions: CETVs for defined benefit schemes may understate true value — actuarial review recommended. DB scheme trustees have 3 months to provide a CETV. For public sector pensions (NHS, teachers, civil service), specialist actuarial input is strongly advised.
How UK Pension Sharing Works
Pensions are often the largest asset in a divorce after the family home. The Welfare Reform and Pensions Act 1999 introduced pension sharing orders, giving each spouse an independent pension entitlement. Courts have three approaches: sharing, attachment (earmarking), and offsetting.
The Cash Equivalent Transfer Value (CETV) — provided by the pension scheme — is used to value pensions for division purposes. Obtaining a CETV is free for most pension holders during divorce proceedings.
Three Pension Division Approaches
Sharing Order: A percentage of pension A is transferred into
a new pension credit for the other spouse.
Clean break — fully independent post-divorce.
Attachment: Future pension payments (lump sum or income)
are earmarked for the other spouse.
Dependent on when/whether partner draws pension.
Offsetting: One spouse keeps their full pension; the other
receives more of another asset (e.g. property).
Simple but risks undervaluing future pension growth.
Example Calculation
Example: Equalising Pensions via Sharing Order
Partner A pension CETV£180,000
Partner B pension CETV£45,000
Total pension pool£225,000
Equal share each£112,500
Sharing order (% of A's pension)37.5%
Transfer value£67,500
Partner A after£112,500
Partner B after£112,500
The pension credit of £67,500 is transferred into a new pension arrangement for Partner B, completely independent of Partner A's pension fund and retirement decisions.
Frequently Asked Questions
A Cash Equivalent Transfer Value (CETV) is the value your pension scheme places on your pension benefits — the amount that would be transferred if you moved to another scheme. During divorce proceedings, pension trustees must provide a CETV free of charge (once per 12-month period). For defined benefit (final salary) pensions, obtaining an independent actuarial report alongside the CETV is often advisable as CETVs can undervalue these pensions.
This is one of the most important financial decisions in a UK divorce. Pension sharing creates a clean break with an independent pension pot. Offsetting is simpler (keep the house, they keep the pension) but means you are giving up a tax-efficient, growing retirement fund in exchange for a less liquid asset. Pension values are also actuarially uncertain — a CETV typically undervalues defined benefit pensions by 20–40% compared to their true economic value.
Once a pension sharing order takes effect, the "pension credit" transferred to your spouse becomes entirely separate. You retain the remaining portion of your pension, which continues to grow as normal. Your spouse's pension credit is placed either in the same scheme (an internal transfer) or in a new scheme of their choice (an external transfer), where it grows independently.
The new State Pension (post-2016) cannot be shared on divorce. However, you may be able to use your former spouse's National Insurance contributions to boost your own State Pension entitlement if you were married before April 2016 and your spouse reached State Pension age before April 2016. The old Additional State Pension (SERPS/S2P) can be shared via a pension sharing order.
Pension schemes charge an implementation fee, typically ranging from £500 to £3,000+ depending on the scheme (public sector pensions tend to charge more). These costs need to be factored into settlement negotiations. The charges are usually the responsibility of the pension member, but can be shared or attributed differently by agreement.