In July 2019 the Pension Advisory Service put out a new “Guide to the Treatment of Pensions on Divorce.” The report is aimed at professionals and is a valuable source of information regarding current, definitive thinking about the options for dealing with pensions on divorce.
Because it is aimed at professionals the guide is very detailed, however it may be worth a look for clients who are grappling with the issue of pensions, to increase your understanding in this area before making decisions, or to realise that the complexity of calculations means it is worth instructing a professional actuary in your case. Either way, the report can be downloaded from our resources page in the Forms/Documents section, here.
The Pension Advisory Service are also supposed to be working on another version of this document for the public. We will point you at it when it is released!