Pension attachment order meaning

This Checklist sets out, in chronological order, the actions required to implement a pension sharing order from the standpoint of trustees of an occupational pension scheme. It does not cover pension attachment orders, which are uncommon; see Practice Note: Pension attachment orders. In particular, the Checklist outlines the process where the application for a pension sharing order is made on Form A, rather than via Form D50F for financial relief following an overseas divorce (a rarer route), though the sequence is broadly comparable in that case. For guidance on implementation challenges that trustees may encounter in this context, refer to Practice Note: Pensions on divorce—issues for pension trustees. Action step Comment Source Trustees are sent a copy of Form A (Notice of intention to proceed with a financial application to which the standard procedure applies) that includes an application for a pension sharing order. Strictly, this should occur when Form A is issued. In reality, the applicant spouse may, at that stage, lack the information needed to satisfy...

In this issue: Private children Public children Financial provision International children Court of Protection Daily and weekly news alerts New content Updated content Useful information Private children Parental alienation and unregulated experts (Re Y (Experts and Alienating Behaviour: The Modern Approach)) In Re Y (Experts and Alienating Behaviour: The Modern Approach) [2026] EWFC 38, the President of the Family Division, Sir Andrew McFarlane, determined a Part 18 application under the Family Procedure Rules 2010 (FPR 2010), SI 2010/2955. The mother sought to reopen and set aside 2019 findings that she had alienated the children from their father, causing them emotional harm. The earlier case stemmed from cross‑allegations of serious domestic abuse. Before any fact‑finding on those issues, the court received and accepted extensive material from an unregulated psychologist, Melanie Gill. Relying largely on attachment theory analysis, she concluded that the mother’s psychopathology had driven alienating behaviour, and advised an immediate transfer of the children’s...

This Practice Note provides overarching guidance on how tax affects contributions to, and benefits paid from, pension schemes, together with the varieties of pension orders that can be made within financial order proceedings. Specialist advice should be obtained where necessary. Tax concessions Tax incentives on pension contributions encourage individuals and employers to build up future retirement savings...

Practice Note This Practice Note explains the routes available for dealing with pensions on judicial separation or separation proceedings, where pension sharing cannot be used. It covers, in detail, pension attachment orders and offsetting, together with other possible measures to safeguard pension interests, and the associated procedure, practical valuation, any appeals, and the consequences of remarriage or entering a subsequent civil partnership. In (judicial) separation proceedings, the court may reallocate benefits arising from pension resources between the parties by: issuing one or more pension attachment orders, and/or setting off the value of pension rights against the value of other assets held between the parties See also Practice Note: General principles—pensions in family proceedings—Options available. Pension sharing is not available in (judicial) separation proceedings, only in an application for an order of divorce, dissolution or nullity. After the separation proceedings have concluded, the parties will remain legally spouses/civil partners—see also Practice Notes: Commencing and filing an application for a divorce, dissolution or...

This Practice Note outlines the nature of a pension attachment order made in family proceedings (formerly known as an earmarking order) and identifies which pension benefit rights are capable of attachment and which are not. It also covers the core features of a pension attachment order, the risks and ways to reduce them, variation matters and tax effects. Key features of pension attachment A pension attachment order directs the person responsible for a pension arrangement (the PRPA) to pay a percentage of the following to the person without pension benefit rights (the non-member party), rather than to the person with pension benefit rights under the arrangement (the member-party): pension income, and/or pension commencement lump sum, and/or lump sum payable in respect of the member-party’s death A pension arrangement means an occupational pension scheme, a personal pension scheme, a retirement annuity contract, and annuities bought under an occupational or personal pension scheme, or to meet liability in respect of a pension...

1 Introduction We write to issue a joint instruction to you, an expert in financial remedy matters arising from [ divorce OR dissolution ] proceedings between [ client’s full name ], born on [ insert date of birth ], and [ spouse/civil partner’s full name ], born on [ insert date of birth ]. Your instruction is joint, from [ lead firm preparing letter ], acting for [ client’s full name ], and from [ name and address of spouse/civil partner’s solicitors ], [ telephone number and email of spouse/civil partner’s solicitors ], on behalf of [ spouse/civil partner’s full name ], on the clear understanding that your expert opinion will be independent of both parties. [ At the first appointment on [ date of first appointment ], District Judge [ name ], sitting in the Family Court at [ location ], made the following order: [ insert exact wording from order ]. ] The parties confirm that you are to be instructed jointly as the single joint expert...

Section 28 of the Matrimonial Causes Act 1973 (MCA 1973) Pursuant to section 28 of the Matrimonial Causes Act 1973 (MCA 1973), a periodical payments order terminates automatically if the recipient remarries. If, for any reason, this does not occur, an application can be brought to recover the sums paid. See Practice Note: Impact of remarriage, subsequent civil partnership, or cohabitation...