HM Treasury previously communicated the text below to MOCOP schemes on 16 April 2016 and this advice still stands.

CETVs in divorce cases: Concerns arise with regard to cases where schemes have already provided CETVs to the courts in divorce cases on the basis of the old guidance but no final determination has yet been made. It seems that good public administration requires that schemes should notify the court of the change in valuation where it might still be in a position to take into account the new valuations. In terms of challenge, there might otherwise be scope for a maladministration claim to the Pensions Ombudsman for not doing so, depending upon all the circumstances. Schemes should therefore look for cases where they have produced statements of entitlement but not been notified that an order has been made, and provide revised statements if so.