In any divorce proceedings dealing with the division of matrimonial assets, the parties are required to disclose to each other and to the Court, all their financial interests. This will include details relating to pension benefits that are shareable regardless of whether a pension sharing order will eventually be made.

The calculations set out in this note determine:

• the value of pension rights for a member of benefits in the NFPS scheme, as required for the divorce proceedings.
• the pension credit to be awarded to an ex-partner after a member's pension, in the NFPS scheme, is subjected to a pension sharing order.
• the pension debit to be applied to a member's pension in the NFPS scheme, after it is subjected to a pension sharing order.

Some members may also have accrued benefits in the 1992 scheme or 2015 scheme. Separate valuations in respect of those benefits should be dealt with in accordance to the applicable guidance note.

If the other party in the divorce proceedings also has 1992 scheme, NFPS or 2015 scheme benefits, then separate valuations are required in respect of those pension rights.

The calculations required and the factor tables used depend on the status of the member at the calculation date, including their age, gender, normal pension age and the date on which they will reach (or did reach) State Pension age.

For divorce cases in Scotland, the cash equivalent calculated in accordance with this guidance is then adjusted in accordance with the Divorce etc (Pensions) (Scotland) Regulations 2000, subject to any relevant case law.

The calculation date will depend on the stage of the divorce:

• If a quotation is required for part of the proceedings, in Scottish cases, the calculation date will usually be specified by the Court. For divorces in England, Wales and Northern Ireland, the calculation date used should be consistent with the date used for normal transfer value calculations (i.e. the guarantee date).
• If the calculation is being done after a pension sharing order has been made, the calculation date should be the day on which the relevant order or provision takes effect. This is often referred to as the "transfer day", as defined in the Welfare Reform and Pensions Act 1999 (the 1999 Act). The 1999 Act applies in England, Wales and Scotland. The corresponding legislation in Northern Ireland is the Welfare Reform and Pensions (Northern Ireland) Order 1999.

Factors should be selected with reference to the member's status and age last birthday at the calculation date, which should be determined in line with the section above.

For calculations being completed after a pension sharing order has been made, there may be some time between the calculation date (which should be the day on which the relevant order or provision takes effect) and the date on which administrators process the calculation (sometimes referred to as the "valuation day", as defined in the 1999 Act). In some cases, it's possible that different sets of factors will be in force on the two dates. In these circumstances, the set of factors that are in force on the day administrators process the calculation should be used. Individual factors should be selected from this factor set with reference to the member's or ex-partner's status and age last birthday at the calculation date, in the normal way.

Full details of the benefits to be included in the calculation of cash equivalents for divorce purposes are set out in the Calculating the cash equivalent for members already in receipt of benefits section, for members in receipt of scheme benefits, and in the latest version of our relevant CETV guidance note, for active and deferred members.

It is important that the amount of all relevant benefits used in the calculation should be the amount taken immediately before the calculation date, consistent with the 1999 Act.