What an N260 Is
Form N260 is the statement of costs used when the court assesses costs summarily — there and then at the end of a hearing, rather than by detailed assessment months later.
The wording of the rule is worth knowing precisely. PD 44 para 9.5(3) says the statement of costs “should follow as closely as possible Form N260”. It is a model to be followed rather than a form you are obliged to reproduce exactly, which matters when the case does not fit the boxes.
When Summary Assessment Applies
PD 44 para 9.1 tells the court to consider summary assessment whenever it makes a costs order that is not for fixed costs alone. Para 9.2 sets the general rule:
- at the conclusion of the trial of a case dealt with on the fast track; and
- at the conclusion of any other hearing which has lasted not more than one day,
unless there is good reason not to — the obvious one being that the paying party substantially disputes the costs, which is a reason to send the matter to detailed assessment rather than resolve it on the day.
Two exclusions catch people out. Para 9.8 prevents summary assessment of an assisted person’s or LSC-funded client’s costs. Para 9.9 restricts it where the receiving party is a child or protected party, unless their representative waives any further claim for costs.
The Deadline, and Why It Is the Whole Game
Copies must be filed and served as soon as possible, and in any event:
- not less than 2 days before a fast track trial; or
- not less than 24 hours before the time fixed for any other hearing (PD 44 para 9.5(4)).
Para 9.6 supplies the sanction, and it is broader than most people expect. A failure without reasonable excuse to comply is taken into account by the court in deciding what order to make about the costs of the claim, the hearing or the application — and about the costs of any further hearing or detailed assessment hearing. A late N260 can therefore cost you more than the hearing it was late for.
What the Statement Should Show
The court has minutes, not hours, and no papers behind the figures. A statement that can be followed at a glance is assessed on its merits; one that cannot is discounted for safety. In practice that means:
- each fee earner named, with grade, hourly rate and time claimed;
- attendances separated from documents rather than blended into one figure;
- work on documents itemised enough to be checked, not given as a single block;
- counsel’s fees shown separately, with the brief and any advice distinguished;
- disbursements listed individually;
- VAT dealt with explicitly, including whether the receiving party can recover it; and
- the statement signed, because the signature is a representation about the figures.
On rates, the 2026 figures and how to justify a claim above them are set out in our guide to the 2026 Guideline Hourly Rates.
The Block Figure Problem
The single most common weakness in an N260 is a large undifferentiated figure for work on documents. It invites a generalised objection, and on a summary assessment there is no time to answer one.
The same weakness has consequences at detailed assessment too — in Ward v Rai half the profit costs sat in a single work-on-documents figure of 134.1 hours, which is precisely what the paying party attacked.
Where to Get the Form
Form N260 is published by HM Courts & Tribunals Service and is available from the official court forms service. Use the current official version rather than a copy circulating internally: the form is revised from time to time, and an out-of-date layout is an avoidable thing to be picked up on.
Practical Checklist Before Serving an N260
- Is the hearing one where summary assessment is the general rule (para 9.2)?
- Is the receiving party a child, protected party or assisted person (paras 9.8, 9.9)?
- Is it filed and served within the para 9.5(4) deadline for this hearing type?
- Are grades and rates stated, and is anything above guideline rates justified?
- Is work on documents itemised rather than blocked?
- Are counsel’s fees and disbursements separated and evidenced?
- Is the VAT position stated?
- Is it signed?
How DMD Costs Can Help
We prepare N260 statements of costs for claimant solicitor firms, alongside bills of costs and detailed assessment work. Interim applications are exactly the point where a firm is least able to spare the time and most likely to lose recovery to a rushed schedule.
Send us the file and we will confirm the fixed fee before any work begins.
A Note on Sources
The paragraph numbers and deadlines above were checked against Practice Direction 44 before this guide was written. Only Form N260 is referred to, because that is the form the practice direction names.