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The short answer
Form E requires you to include all assets held both within and outside England and Wales, so Nigerian property goes in section 2.2 (one page per property), Nigerian bank accounts in 2.3 with 12 months' statements, shares in 2.4, business interests in 2.11 with two years' accounts, and anything else abroad in 2.14. You file and exchange it at least 35 days before the first appointment, under a statement of truth.
Form E is the financial statement each spouse completes in a financial order case after divorce or dissolution in England and Wales. For Nigerians in the UK, the hard part is usually the assets at home: a family house built over years, plots bought in instalments, accounts in two or three banks, shares inherited from a parent. This guide maps those assets onto the form, section by section.
When Form E is due
GOV.UK explains that you start by attending a mediation information meeting (with some exceptions), then apply with Form A; the court fee is £321. The first appointment is usually 12 to 14 weeks after you apply. Family Procedure Rules 9.14 requires both parties to exchange and file the financial statement not less than 35 days before the first appointment, and 14 days before it each side files a statement of issues, a chronology and a questionnaire. The Notes to Form E warn that the court might make a costs order against you if you miss the deadlines.
Where Nigerian assets go
| Nigerian asset | Form E section | What to attach |
|---|---|---|
| Family home in Nigeria (if it was the last family home) | 2.1 | Valuation from the last six months or a realistic estimate; mortgage statement |
| Other houses, flats, land | 2.2 (one page each) | Same: valuation or estimate, mortgage statement |
| Bank accounts (naira, domiciliary) | 2.3 | Statements for the last 12 months for every account held in that period |
| NGX shares, funds, T-bills | 2.4 | Latest statement or dividend counterfoil |
| Cash | 2.7 | Where it is held and the currency |
| Business or partnership in Nigeria | 2.11 | Accounts for the last two financial years; evidence for your value |
| Pension (RSA) | 2.13 | Latest statement or valuation |
| Anything else abroad | 2.14 | Any asset held outside England and Wales not listed elsewhere |
Form E's section 4.1 and 2.14 both make the point that assets outside England and Wales count. Section 2.14 also covers unrealisable assets, which is where a plot in a dispute or a share in an undivided family estate may belong, with an explanation.
Practical points for Nigerian assets
Accounts you closed
Section 2.3 covers accounts held in the last 12 months, in credit or overdrawn. An account you closed six months ago still goes in, with statements up to closure.
Property in someone else's name
If a plot is held in a sibling's or parent's name for you, it is still an interest you have. Form E says you must disclose all your financial assets and interests of any nature. Explain the arrangement and attach what evidence exists.
Documents not in English or hard to get
If you cannot attach a copy, the Notes to Form E say to add a short note explaining why. Under rule 9.14(3), a document you were unavoidably prevented from sending must be served and filed at the earliest opportunity with a written explanation. Ask Nigerian banks for statements early; they can take weeks.
Currency
Form E asks you to state the currency of cash but sets no conversion rule. Give the naira figure, the sterling figure, the rate, its date and source. See valuing Nigerian assets in a UK divorce for a labelled worked example.
The risks of leaving something out
- The form warns that a failure to give full and accurate disclosure may result in any order being set aside.
- Proceedings for contempt of court may be brought against anyone who makes a false statement in a document verified by a statement of truth.
- Deliberate untruthfulness may lead to criminal proceedings for fraud under the Fraud Act 2006.
Spouses often know more about each other's Nigerian assets than they think, through family, shared WhatsApp groups and old documents. Omissions tend to surface at the questionnaire stage.
Assets held jointly or through family
Many Nigerian assets are held jointly with a spouse, or bought with money from both of you but put in one name or in a relative's. Record the legal owner, your share and how it was paid for. The court looks at the whole picture, and a clear explanation now avoids a long questionnaire later.
Steps
- List every Nigerian asset and account you have held in the last year.
- Request 12 months of statements from each Nigerian bank and fund manager now.
- Get a valuation or comparable sale evidence for each property.
- Gather two years of accounts for any business.
- Fill in one Form E page per property and check the summary at sections 2.20 and 2.21.
- Sign the statement of truth only when everything is in.
Where Pryme fits
If you hold money in a Pryme account, you can download statements for each currency for the 12-month period and share them as verifiable statements through VerifyDoc.ai. Naira deposits are held by a licensed Nigerian microfinance bank. Pryme does not give legal advice; a family solicitor should review your Form E. See also UK inheritance tax on Nigerian assets.
Questions people ask
Do I put Nigerian property on Form E?
Yes. Form E covers all assets inside and outside England and Wales; other property goes in section 2.2, one page each.
How many months of Nigerian bank statements does Form E need?
Twelve months for every account held in the last 12 months, whether in credit or overdrawn (section 2.3).
When must Form E be filed?
Not less than 35 days before the first appointment, exchanged with the other party at the same time (FPR 9.14).
What if my Nigerian bank is slow sending statements?
Explain in a note, and serve and file the documents at the earliest opportunity with a written explanation (FPR 9.14(3)).
Sources
- HMCTS: Form E, financial statement for a financial order (PDF; page updated 22 Sep 2026) · accessed Oct 2026
- HMCTS: Notes to Form E (PDF) · accessed Oct 2026
- Family Procedure Rules Part 9, rules 9.12 to 9.15 (Ministry of Justice) · accessed Oct 2026
- GOV.UK: Money and property when a relationship ends, get the court to decide (updated 11 Feb 2025) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.