Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Pension attachment order definition

What does Pension attachment order mean? A pension attachment order directs the trustees or managers of an occupational or personal pension scheme to pay part of a member’s benefits to their former spouse or civil partner in the financial remedy stage of divorce, dissolution, nullity or judicial separation. It can target periodical pension payments, a retirement lump sum and, in some cases, death benefits; payment arises only when the member’s benefits crystallise, and no separate fund is created for the recipient. In England and Wales and in Northern Ireland, the jurisdiction derives from Matrimonial Causes legislation and the Civil Partnership Act 2004, as amended by...

Pension attachment (earmarking) orders in England and Wales: scope, risks, tax, variation, implementation and FCA considerations

Published by a LexisNexis Family expert

Practice notes

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 credit; see also: Types of pension that can or cannot be the subject of Attachment orders...

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Rebecca Dziobon

Penningtons Manches Cooper

Rebecca is an experienced family lawyer having trained and worked on complex financial and children matters at both City and regional firms for ten years. In 2011 she was nominated for, and appointed as, a member of the Resolution Pensions, Tax and Property Committee. She has authored the LexisPSL Family sections on pensions, insurance and trusts since 2013. In 2015 Rebecca moved into a knowledge lawyer role and is now senior knowledge lawyer at Penningtons Manches LLP. She is responsible for equipping the family team with the best tools to provide excellent client service. She also works collaboratively across the wider firm to devise and deliver business improvement initiatives ...

Web page updated on 22/05/2026

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