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Use your browser’s print option to save these as a PDF. They are general guidance for England and Wales; always check the current rules and your order.

Form N260 statement of costs checklist

Run through this before every hearing where summary assessment is likely. Read our full guide to statements of costs.

  • Correct claim number, parties and hearing date on the form
  • Fee earner names, grades and hourly rates checked against current guideline hourly rates
  • Higher-than-guideline rates explained briefly
  • Time limited to the hearing or application the order covers
  • Work on documents itemised, with a short explanation of what was prepared
  • Counsel’s fees, court fees and expert fees listed as disbursements
  • VAT shown correctly (or confirmed as recoverable by the client)
  • Statement signed by the party or legal representative
  • Filed and served at least 2 days before a fast track trial, or 24 hours before other hearings
  • Figure for a payment on account prepared in case the court orders detailed assessment

CPR 47 detailed assessment timetable

The key steps and default time limits. Many can be varied by agreement or order. See our step-by-step CPR 47 guide or our detailed assessment service.

StepTime limitNotes
Judgment or costs orderDay 0Diarise all deadlines and request a payment on account.
Notice of commencement and billWithin 3 monthsCPR 47.7. Serve the bill (Precedent S for Part 7 multi-track) with supporting documents.
Points of dispute21 days after serviceCPR 47.9. If none, the receiving party may request a default costs certificate.
Replies to points of dispute21 days after pointsOptional but often valuable on issues of principle.
Request for assessmentWithin 3 months of the deadline to commenceCPR 47.14. Bills of £75,000 or less are usually provisionally assessed on paper.
Oral review of provisional assessment21 days after receiptCosts risk if the requesting party does not improve by 20% or more.
Final costs certificateAfter the completed bill is filedPayable within 14 days unless ordered otherwise.

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