Answers · UK 2025/26
How are pensions split in a UK divorce?
UK pensions are matrimonial assets and almost always considered in divorce settlements. Three main options: pension sharing order (clean split), pension offsetting (one keeps pension, other keeps other assets) or pension attachment/earmarking (older method, rarely used). Pension sharing is the most common.
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In England, Wales and Northern Ireland, pensions are valued (Cash Equivalent Transfer Value, CETV) and form part of the matrimonial pot for divorce. Three options are available. Pension sharing order (PSO): the court orders a percentage transfer from one spouse's pension to the other, who then holds it independently — clean break, most common since the Welfare Reform and Pensions Act 1999. Pension offsetting: one keeps the pension entirely, the other receives more of other assets (house, savings) of equivalent value — common when amounts are small. Pension attachment order (sometimes called "earmarking"): the ex-spouse receives payments when the pension is drawn — rarely used now, lacks a clean break. Scotland has slightly different rules — only the value accrued during the marriage is counted. State Pension is generally not shared, but Additional State Pension may be in pre-2016 cases. Always use a PODE (Pensions on Divorce Expert) actuary for high-value or DB schemes.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.