No, well not normally.

As an attachment order is defined in terms of a percentage of the income received by the pension holder, then a 50% attachment order does what it says on the tin.  It provides 50% of the income.

As attachment orders are normally only made when a pension holder is nearing retirement then the normal objective is to equalise pension and so attaching 50% of the pension equalises income.  No need for a report.

Life, and particularly pensions, never being straight-forward there are times when a report might be needed:

• Where there is more than one pension, but only one will be subject to the attachment order
• Where the death benefits and lump sum at retirement are going to be subject to different shares and the capital values thereof are required
• Where an understanding of future incomes are required for financial planning