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  • Money and property when you divorce or separate

    How to work out splitting up money, property and possessions when you divorce or dissolve a civil partnership - including mediation.

  • Separating or divorcing: what you need to do

    Ending a relationship and agreeing on money and property, child arrangements (sometimes known as 'custody', 'residence' or 'contact') and child maintenance

  • Living in Finland

    Information about moving to, living or retiring in Finland – including visas, working, healthcare and driving.

    • Updated:
  • Shared Parental Leave and Pay: employer guide

    Your employee can take Shared Parental Leave (SPL) if they're eligible and they or their partner ends their maternity or adoption leave early - eligibility, entitlement, starting SPL, splitting blocks of leave and record keeping

  • Annul a marriage

    How you can have a marriage annulled, the reasons you can give for annulling a marriage and the forms you will need to apply for an annulment. This includes information from the withdrawn D191 guide.

  • Get a divorce

    Check you can get a divorce, agree or disagree with a divorce application, what to do if your husband or wife lacks mental capacity.

  • EMCS fallback: Fallback Splitting Operation (FSO1)

    Use form FSO1 when you need to split a movement of energy products in line with the fallback procedures in Notice 197.

  • End a civil partnership

    Check you can end your civil partnership, agree or disagree with an application, what to do if your partner lacks mental capacity

  • Request to divide an application

    Use this form to divide the application.

  • Expenses and benefits for employers

    If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them