Lifestyle Analysis & Income Assessment - Family Court Accountant UK

Lifestyle analysis compares actual expenditure during the marriage, built from bank statements, credit card records, and other financial evidence, to the income declared by the financially stronger party. Where declared income is materially lower than the lifestyle enjoyed, that gap supports an argument that undisclosed income or capital has funded living costs.

The work often includes a structured schedule of expenditure, detailed bank statement analysis, and where relevant investigation of self-employed or director-controlled income structures. It is used in financial remedy to challenge inadequate disclosure and in Schedule 1 proceedings to establish the standard of living and true resources available for child provision.

Experts may also assess notional income: income that could reasonably be earned or extracted from a business but has not been declared. Courts can draw adverse inferences from inadequate disclosure and may impute income where lifestyle evidence and expert analysis establish that higher resources were available. We provide lifestyle and income analysis reports aligned to FPR Part 25 where expert evidence is required.

Related proceedings

• Financial Remedy (Divorce)
• Schedule 1 (Children Act)

Related services

• Income & Lifestyle Analysis
• Form E Financial Disclosure Review

Frequently asked questions

What is a lifestyle analysis in family proceedings?

A lifestyle analysis compares the actual expenditure of the parties during the marriage, established from bank statements, credit card records, and other financial evidence, to the income declared by the financially stronger party. Where declared income is significantly lower than actual expenditure, this evidences undisclosed income or capital being used to fund the lifestyle.

How does the court treat lifestyle evidence?

Lifestyle evidence is used to challenge inadequate financial disclosure, arguing that if income was as declared, the lifestyle enjoyed during the marriage would not have been possible. Courts can draw adverse inferences from inadequate disclosure and may impute income or capital to the financially stronger party.

See how a family court accountant works or contact us to discuss instructing an expert.