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 17 June 2026.
Pension attachment was introduced in July 1996 as an option for divorcing couples in England and Wales, and in August 1996 in Scotland and Northern Ireland. Pension attachment was originally called pension earmarking. In Scotland, the relevant term is still pension earmarking. For the purposes of this guide, 'pension attachment' is used throughout unless the content relates only to earmarking. Any other differences in the legislation between Scotland and the rest of the UK are highlighted, where relevant.
Pension attachment allows the courts to make an order requiring part, or all, of the member’s pension benefits (except the state pension) to be paid to their ex-spouse or ex-civil partner when they become payable.
In England, Wales and Northern Ireland, an attachment order can take effect on:
- divorce, annulment or judicial separation, in connection with a marriage, or
- dissolution, nullity or separation order in connection with a civil partnership
However, in Scotland, an earmarking order can only be put into effect on:
- a divorce or annulment in connection with a marriage, or
- dissolution of a civil partnership
In this guide, 'ex-spouse' should generally be read to include 'ex-civil partner', and also includes those subject to an order due to separation in England, Wales and Northern Ireland.
In England, Wales and Northern Ireland it’s possible to make an attachment order on:
- a tax-free lump sum,
- the income payable on taking pension benefits,
- a lump sum payable on death before taking pension benefits.
An order can state that the ex-spouse is to receive all or part of each of the above three benefits or it may mention only one or two of them – it depends on what's agreed between both parties.
In Scotland, it isn’t possible to earmark pension benefits; only lump sum benefits on retirement or death can be made subject to an earmarking order.
The terms of the order and the type of pension arrangement will determine who is responsible for complying with an attachment order.
Some orders direct the member to pay part, or all, of their benefits to the ex-spouse when they receive them. That means there’s no obligation on the trustees/provider of the pension arrangement and they may be unaware of the existence of the attachment order.
More commonly, however, when an attachment order is issued, it’s the responsibility of the trustees/provider of a pension arrangement to pay benefits directly to the ex-spouse when they become payable.
For an occupational pension scheme, it’s the trustees who should be served with the attachment order, and they’re responsible for carrying out its terms. For a retirement annuity policy, a buyout contract, a personal pension, a stakeholder pension or a policy assigned to a member from an occupational pension scheme, the attachment order should be served on the provider, who is then responsible for compliance.
When the benefits start to be paid
Under attachment, the ownership and control of the pension arrangement remain with the member, and it is the member who must decide when the benefits come into payment and in what form (subject to legislation/scheme rules). This is the case even where 100% of the benefits have been attached for the benefit of the ex-spouse. Because the ownership and control remain with the member, the scheme trustees/provider can only accept instructions from the member with regard to the timing of taking benefits and any changes in investment choices.
This is arguably the main disadvantage of pension attachment - the member retains control over when payments start and this can leave the ex-spouse in a very uncertain position. There is no 'clean break' the way there is with pension sharing.
Taxable pension or income payments which are paid to an ex-spouse still ‘belong’ to the member at the point of payment. Pension or income will therefore still be taxed as if it’s being paid direct to the member. The payments are not taxable income of the ex-spouse. Consequently, there is no need for the ex-spouse to declare them to HMRC for income tax purposes.
If the member dies before taking pension benefits, any provisions in the attachment order relating to a tax-free lump sum and/or pension will no longer apply. If a lump sum payable on death is subject to an attachment order, the trustees/provider should comply with this provision in the order.
If there is a provision in a court order for paying part, or all, of a lump sum on death before taking pension benefits to an ex-spouse, this is assumed not to apply once the member has moved funds into drawdown.
Normally, if the ex-spouse remarries or dies, or the ex-civil partner remarries, enters into a new civil partnership or dies, the provisions of the attachment order relating to pension payments will no longer apply.
However, the provisions of the order relating to a lump sum payable on death or at retirement can survive the remarriage, or death, of the ex-spouse (or the ex-civil partner entering into another civil partnership or dying) but the terms of the order should clarify this point.
The ex-spouse or ex-civil partner (or their representatives if they die) must notify the trustees/provider that the order is no longer in effect within 14 days of such an event.
A member’s right to make a transfer isn’t affected by the existence of an attachment order. Where a full transfer is made to an alternative pension arrangement, regulations say that the order moves with the transfer. It then applies to the receiving scheme, as long as the transferring scheme notifies both the receiving scheme and the ex-spouse within 21 days of the transfer being made. The receiving scheme should be provided with a copy of the order as part of the notification process.
The receiving scheme would need to look at the order and make sure it is possible to comply with its terms in relation to the pension arrangement the transfer is being applied to. The order will specifically mention a scheme or provider name and scheme or policy number that is being attached. Once a transfer is made, the terms of the order apply to the receiving arrangement but the wording in the order is not amended. It is therefore important for a receiving scheme to document what funds are attached in the receiving arrangement, particularly if other transfers or contributions are made to the same arrangement.
Where only a partial transfer is made, regulations state that the order will stay with the original scheme. However, the transferring scheme must notify the ex-spouse of what has happened, and provide a note of the name and address of the receiving scheme, within 14 days of the transfer being made.
Occasionally, an attachment order will require the consent of the ex-spouse before the transfer is made.
Some (if not most) attachment orders were written before the introduction, in April 2015, of 'flexible' pension benefits (for example, uncrystallised funds pension lump sums and flexi-access drawdown). Consequently, they don't take into account these new options, which could result in unintended consequences.
For example, an order may state that an ex-spouse is to receive 100% of the lump sum payable to the member. Before April 2015, this would have meant the member's tax-free cash. However, if the member chooses to take their full fund as an uncrystallised funds pension lump sum, the order could be interpreted to mean that the ex-spouse receives the whole lot, leaving the member with nothing.
On the other hand, an order might require the ex-spouse to be paid 50% of the member's income. The member could choose to take their full fund as an uncrystallised funds pension lump sum - this would frustrate the order as no income was being paid, so the ex-spouse would receive nothing.
Attachment orders put in place before April 2015 should be revisited to ensure that they can implemented as intended. If the wording is open to interpretation, and could disadvantage either party, it can be varied. An order can only be varied by court order.
It’s worth noting that the trustee/provider must tell the ex-spouse or ex-civil partner if an event occurs that is likely to result in a significant reduction in benefits, providing the reason for the reduction. This would allow the ex-spouse or ex-civil partner to apply to the court for a variation of the existing order if necessary.
The pension attachment legislation allows an order to be varied, but this requires a further court order.
It is possible to replace an attachment order with a pension sharing order. Pension sharing orders can apply where a divorce petition was filed on or after 1 December 2000. If the petition was filed before that date, a pension sharing order cannot replace an attachment order as sharing was not an option when the divorce petition was filed.
On a benefit crystallisation event before 6 April 2024, the benefits taken were tested against the member's lifetime allowance, even though all or part of the benefits were subsequently paid to their ex-spouse. So, there was no lifetime allowance test on the ex-spouse for the benefits they received from the attachment order.
From 6 April 2024, benefit crystallisation events were replaced with relevant benefit crystallisation events. At a relevant benefit crystallisation event, any tax-free lump sum paid to the ex-spouse will reduce the member’s LSA and LSDBA, not the ex-spouse’s.
Pension attachment orders have been available since 1996. Most date from 1996 to 2000, so before the introduction of pension sharing orders, at which point they fell out of favour. The reasons for this include the following:
· Unlike pension sharing orders, attachment orders do not allow a 'clean break'.
· The ex-spouse has no control over when benefits come into payment. If the member has other resources, they may leave the pension untouched, potentially causing financial difficulties for the ex-spouse.
· Benefits in payment still 'belong' to the member and cease on their death.
· The ex-spouse has no control over where the pension funds are invested the member retains this control.
· The attachment order may cease if the ex-spouse remarries or dies, or the ex-civil partner remarries, enters into a new civil partnership or dies.