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Pension Sharing on Divorce Calculator

Calculate how a pension sharing order splits your pension on divorce. See the pension credit transferred to your ex-spouse, compare sharing vs offsetting against other marital assets, and estimate the total cost of implementing a pension sharing order.

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Cash Equivalent Transfer Value from scheme
%
Court-ordered percentage to transfer to ex-spouse
DB: split by CETV. DC: split by fund value.
Whether the pension is being paid out already
No
Add another pension scheme to the calculation
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How to Use This Calculator

Pension Split tab

Enter your pension CETV or DC value, set the sharing percentage ordered by the court, and select the pension type (Defined Benefit or Defined Contribution). The calculator shows the pension credit transferred to your ex-spouse and the pension debit remaining to the member. Expand "More options" to add a second pension scheme or change the pension status.

Sharing vs Offsetting tab

Enter the total pension value, house equity, and savings. The calculator compares two approaches: Option A shares the pension and splits other assets 50/50; Option B (offsetting) lets one party keep the full pension while the other receives the house and savings. The fairness gap shows whether offsetting is viable for your situation.

Costs of Pension Sharing tab

Enter the number of pension schemes, toggle whether you need an actuarial report, and adjust the individual cost estimates for solicitor fees, court fees, and scheme implementation charges. The calculator totals all costs to give you a full budget estimate.

Share your result

Every input is encoded in the URL. Click Share to send your exact scenario to a partner, solicitor, or save it for later.

The Formula

Pension sharing orders split pensions as a percentage of value at the implementation date:

Pension Credit (to ex-spouse) = Pension Value × Sharing %

Pension Debit (member retains) = Pension Value − Pension Credit

For DC pensions:
Pension Credit = Fund Value at Implementation Date × Sharing %

For DB pensions:
Pension Credit = CETV × Sharing %
(CETV = Cash Equivalent Transfer Value, valid for 3 months)

Offsetting comparison:
Total Marital Assets = Pension + House Equity + Savings + Other
Fair Share = Total Marital Assets ÷ 2
Fairness Gap = |Member Total − Spouse Total|

Total Costs = Actuarial Report + Solicitor + Court Fee + Scheme Fee

The sharing percentage is set by the court and applies to the pension value at the date of implementation, not the date of the court order. For DC pensions, market movements between the order and implementation can change the actual amount transferred.

For DB pensions, the CETV is an actuarial estimate that may not reflect the true value of the pension to the member. Public sector pension CETVs were recalculated in 2023 with updated actuarial factors, which significantly increased their values.

Example

James & Sarah — Divorcing with £400K combined pension

James has a DB pension with a CETV of £300,000. Sarah has a small DC pension worth £100,000. The family home has £200,000 equity and they have £50,000 in joint savings. Total combined pension: £400,000.

Step 1: Pension Split (James's DB pension)

James's DB pension CETV£300,000
Sharing percentage50%
Pension credit to Sarah£150,000
James retains (pension debit)£150,000

50% of £300K CETV = £150K pension credit to Sarah. James's pension reduced proportionally.

Step 2: Sharing vs Offsetting

Total pensions (combined)£400,000
House equity£200,000
Savings£50,000
Total marital assets£650,000
Fair share (50/50)£325,000 each
Option B: Offsetting
James keeps pension£400,000
Sarah gets house + savings£250,000
Fairness gap£150,000

Offsetting: James keeps £400K pension, Sarah gets £200K house + £50K savings = £250K. That leaves a £150K gap — pension sharing is fairer in this case.

Step 3: Estimated Costs

Actuarial report£1,200
Solicitor fees£2,500
Court fee (consent order)£593
Scheme implementation fee£400
Total estimated cost~£4,693

Budget: actuarial £1,200 + solicitor £2,500 + court £593 + scheme admin £400 = ~£4,693. This represents just 1.2% of the £400,000 pension being shared.

FAQ

A pension sharing order is a court order made as part of a divorce or dissolution that splits a pension between the two parties. The court specifies a percentage (not a fixed pound amount) to transfer from the member's pension to the ex-spouse. The ex-spouse receives a "pension credit" — their own separate pension rights — while the member receives a "pension debit" that permanently reduces their pension. It applies to both Defined Contribution (DC) and Defined Benefit (DB) pensions. Implementation typically takes 4-6 months after the court order becomes final.
CETV stands for Cash Equivalent Transfer Value. It is the actuarial calculation of what a Defined Benefit (DB) pension is worth as a lump sum today. Pension schemes must provide a CETV within 3 months of request, and it remains valid for the purposes of divorce for 12 months. However, the CETV may not reflect the true value of the pension to the member — particularly for public sector pensions where factors were updated in 2023. Independent actuarial advice (a PODE report) can help assess whether the CETV fairly represents the pension's value.
Pension sharing: the pension itself is split by court order. Each party ends up with their own pension. This provides a "clean break" and works well when the pension is a large portion of marital assets. Offsetting: one party keeps the full pension and the other receives a larger share of other assets (property, savings). No court order against the pension scheme is needed, making it cheaper. However, offsetting can be unfair if there are insufficient other assets to compensate, and pensions and property are fundamentally different asset classes with different risk profiles, tax treatment, and accessibility.
No. The pension sharing itself does not trigger any income tax or capital gains tax charge. The transfer of the pension credit from one party to the other is tax-neutral. Tax only becomes relevant when the pension is eventually accessed — at that point, normal pension tax rules apply (25% tax-free lump sum, rest taxed as income). The receiving spouse can also transfer the pension credit to their own pension scheme without tax consequences. Source: HMRC.
The State Pension cannot be directly shared through a pension sharing order. However, for the purposes of qualifying for the full State Pension (which requires 35 years of National Insurance contributions), you can substitute your former spouse's NI contribution years during the marriage for your own qualifying years. This can help if you have gaps in your NI record. The additional State Pension (SERPS/S2P) accrued before 6 April 2016 could be shared under the old rules, but the new State Pension (from April 2016) cannot be shared. Source: gov.uk.

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