In this guide

This guide is for financial advisers only. It must not be distributed to, or relied on by, customers. The information on this page is based on our understanding of legislation as at 6 April 2024.

Pensions and divorce

This guide covers pension sharing  orders and pension earmarking/attachment orders. Both pages have been updated to reflect the abolition of the lifetime allowance from 6 April 2024.

They now cover how the lump sum allowance and lump sum and death benefit allowance are impacted by divorce when the pension funds are shared or earmarked by the divorcing parties.