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Tieng Anh Vui
The UK government believes that establishing a Scottish military in the event of independence would put a substantial burden on public finances.
The claim will appear in the latest Coalition analysis paper prepared by UK civil servants.
The Scottish government proposes a £2.5bn defence force if there is a "yes" vote next September.
A spokesman said an independent Scotland would have first-class conventional forces.
Defence Secretary Philip Hammond will promote the UK's current defence set-up during a speech in Edinburgh later.
The 86-page report is being published after MPs on the Commons Defence Committee said it would be "remiss" of the Ministry of Defence (MoD) not to consider the implications of independence, including the future of Trident at the Faslane base.
The document will focus on funding, jobs and the problems involved in splitting up an integrated military.
The report concludes that the transition to an independent force would be complex.
One extract from the analysis says: "Adapting the functions of Scotland's defence footprint would result in a substantial burden on the public finances of an independent Scottish state during establishment, and duplication of costs thereafter for the essential services currently provided on a UK-wide basis.
"It is difficult to predict how long the establishment phase would last, but given the complex, integrated nature of the UK armed forces and the absence of command and control structures and other essential components in Scotland, this would not be an easy process.
"Even basic re-design of military bases is a costly undertaking requiring substantial investment to cater for different operational needs."
'Not impossible'
It added that negotiations over assets and liabilities such as equipment, basing and other infrastructure "would be difficult".
The report also said that the issue of personnel would present an "extremely difficult challenge to overcome".
However, the MoD said picking the UK military apart "would not be impossible".
A Scottish government spokesman said he welcomed the "important acknowledgement" from the UK government that an independent Scotland would stand to "inherit a fair share of current UK defence assets".
He added: "An independent Scotland will have first-class conventional forces which will play a full role in defending the country and co-operating with international partners - but we will not waste billions of pounds on Trident nuclear weapons.
"We have also been clear that we will retain all current defence bases, including Faslane, which will be Scotland's main conventional naval facility, and our long-term commitment will ensure continued support for jobs and local economies in all the communities around Scotland that are home to military bases."
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