In this guide

This guide is for financial advisers only. It mustn't be distributed to, or relied on by, customers. It's 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.