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Company Car in a Divorce UK: Where Does It Go on Form E?

Published 5 November 2026 · 5 min read

A company car is not an asset you put a value on in Form E. The form asks about it as a benefit in your income: section 2.15, for earned income from employment, asks for the "details and value of any benefits in kind, perks or other remuneration received from this employer in the last year", and gives "provision of a car" as its first example. It also asks you to attach your last Form P11D if you have been issued one. A car you own yourself is different, and so is a car owned by your own company.

The answer depends on who owns the car. This guide sets out where each case goes on Form E, what the form asks you to attach, and where a valuation does and does not help. It is general information, not advice on your case: ask your solicitor what your case requires.

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Is a company car an asset in a divorce?

Not in the way a car you own is. Section 2.8 of Form E asks for "personal belongings individually worth more than £500" and lists "Cars (gross value)", with a column for the "Total current value of your interest". A car your employer owns and lets you drive is not your property, so there is no interest of yours to value. The form deals with it where it asks about benefits received from your employer. The form was read on 5 November 2026.

Where does a company car go on Form E?

In section 2.15, which you complete for each employment. The box asks for the "Details and value of any benefits in kind, perks or other remuneration received from this employer in the last year", and the example in brackets is "provision of a car, payment of travel, accommodation, meal expenses, etc.". The documents to attach to the section are your P60 for the last financial year, your last three payslips and "Your last Form P11D if you have been issued with one".

What is the P11D and why does Form E ask for it?

The P11D is the form an employer uses to report benefits such as a company car to HMRC. GOV.UK says an employer providing company cars reports them on form P11D, and that you pay tax if you or your family use a company car privately, including for commuting. Because the form already shows what the car is worth to you for tax, Form E asks for it instead of a separate valuation. Sources: GOV.UK expenses and benefits: company cars and fuel and tax on company benefits, read on 5 November 2026.

What if the car belongs to your own business?

It depends on the form of the business. If you are self-employed or in a partnership, section 2.16 covers your income from the business and asks the same question: "Details and value of any benefits in kind, perks or other remuneration received from this business in the last year", again with "provision of a car" as the example. If you hold shares in a limited company that owns the car, the car is one of the company's assets, and it reaches Form E through your business interest in section 2.11.

How is a company-owned car reflected in a business interest?

Section 2.11 asks you to state the extent of your interest, for example your shareholding, and to give "Your estimate of the current value of your business interest. Explain briefly the basis upon which you have reached that figure". You attach the business accounts for the last two financial years and any document you used for your estimate, such as a letter from an accountant or a formal valuation. The form says "It is not essential to obtain a formal valuation at this stage". The car sits inside the company's accounts, so how it affects your figure is a question for your accountant and your solicitor, not a separate entry in 2.8.

What if you own the car and use it for work?

Then it is your car, and it goes in section 2.8 at gross value, whatever you use it for. Finance on it goes in the liabilities section, not off the value. Our guide on trade or private sale value on Form E sets out how the figure is chosen.

Where does a valuation help?

A valuation report gives a dated market figure for a vehicle. It fits a car you own personally and need to put in section 2.8, or a company vehicle where someone needs a market figure for that car on a stated date. How that figure feeds into the value of a business interest is for your accountant and solicitor to decide. We do not act as an expert witness, and rule 25.4(2) of the Family Procedure Rules says a person "may not without the permission of the court put expert evidence (in any form) before the court", so ask your solicitor before attaching a report to a filing. The court's view of a report is covered in is an online car valuation accepted in divorce court.

Frequently asked questions

Is a company car an asset in a divorce?

A car your employer owns is not your property, so there is no value of your interest to enter in section 2.8. Form E asks about it in section 2.15 as a benefit in kind received from your employer. Ask your solicitor how it applies to your case.

Do I need a valuation of my company car for Form E?

Form E does not ask for a value of a car your employer provides. It asks for the details and value of the benefit in section 2.15 and for your last Form P11D, if you have been issued one.

Where does a car owned by my own limited company go on Form E?

The company's assets are reached through your business interest in section 2.11, where you estimate the current value of your interest and explain the basis. Form E says it is not essential to obtain a formal valuation at this stage. A car the company provides to you is also a benefit to show in section 2.16.