A British soldier accused of sabotaging his wife’s parachute thought he’d get $218k life insurance payout if she died, a court has heard.

Emile Cilliers, 38, of the Royal Army Physical Training Corps, denies two charges of attempted murder in the UK.

Emile Cilliers, 38, of the Royal Army Physical Training Corps, denies two charges of attempted murder in the UK. (AAP)

Wife Victoria has told a court he thought he’d be in line for the money on her death, according to the BBC .

Mrs Cilliers, who is an experienced parachutist, suffered a smashed pelvis, collapsed lung and broken ribs after smashing into the ground on Easter Sunday 2015 at Netheravon, Wiltshire.

Mrs Cilliers, who is an experienced parachutist, suffered a smashed pelvis, collapsed lung and broken ribs after smashing into the ground on Easter Sunday 2015 at Netheravon, Wiltshire. (AAP)

Lines to the main parachute were tangled and ones to the reserve canopy were gone.

Her survival from the 1220m jump has been described as a miracle.

It has been revealed in court she owned the family house in Amesbury, Wiltshire, while he husband has no assets and also owed her $34,000.

Defense barrrister Elizabeth Marsh QC looks at a hanging main parachute at Netheravon Airfield in Wiltshire, which was shown to the jury, where Army sergeant Emile Cilliers allegedly tampered with his wife Victoria Cilliers parachute (AAP)

She had left everything to her children in her will, but the couple both believed life insurance payouts would go to him, it was heard in court.

Mr Cilliers, a sergeant in the Royal Army Physical Training Corps, denies two charges of attempted murder and another of criminal damage with reckless endangerment to life.

Judge Mr Justice Sweeney, Prosecution QC Michael Bowes and Victoria Cilliers, the wife of Army sergeant Emile Cilliers who is accused of attempting to murder her. (AAP)

However, Mrs Chillers has admitted ‘elaborating’ her original police statement.

She had originally told police he took her parachute into the bathrooms at the airfield for “about five minutes.”

She now said it wasn’t that long.

Mr Cilliers, a sergeant in the Royal Army Physical Training Corps, denies two charges of attempted murder and another of criminal damage with reckless endangerment to life. (AAP)

"I'm not saying I'm lying completely. I was angry when I made that statement and lied throughout it in order to paint Emile in a bad picture," she told the prosecution.