N260 Statement of Costs Service for Claimant Firms

N260 Statements of Costs

For a firm that would rather not draw its own statement of costs: we prepare the N260 from your time records, disbursements and counsel's fees, for your firm to check, sign, file and serve.

DMD Costs is a law costs drafting firm based in Greater Manchester, instructed by claimant solicitor firms across England and Wales.

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Key points

DMD Costs prepares N260 statements of costs for claimant solicitor firms from the time records, disbursements and counsel's fees, for your firm to check, sign, file and serve.

The court generally assesses costs summarily at the end of a fast track trial and of any other hearing that has lasted not more than one day (PD 44 para 9.2).

The statement must be filed and served as soon as possible and in any event not less than 24 hours before the time fixed for the hearing, or 2 days before a fast track trial (PD 44 para 9.5(4)).

Clinical negligence statements are subject to the senior review of Diellza Nika Hyseni, law costs draftsperson and Managing Director; Mentor Nika, law costs draftsman and Head of Housing Disrepair Costs, prepares bills of costs, schedules and N260s.

Our free N260 builder fills in the official HMCTS form for firms that would rather prepare their own.

The fee is fixed and agreed before any work begins. Unless we agree otherwise in writing, our agreed fee is payable when your firm receives the recovered costs from the paying party.

N260 Statements of Costs, Prepared for Your Firm

When the court decides costs summarily at the end of a hearing, it works from each party’s statement of costs. We prepare N260 statements of costs for claimant solicitor firms from the time records, the disbursements and counsel’s fees, ready for your firm to check, sign, file and serve.

We prepare the costs documentation and support your team through the process. The instructing solicitor retains conduct of the matter.

When an N260 Is Needed

Whenever the court makes an order about costs that does not provide only for fixed costs, it should consider whether to assess the costs summarily (PD 44 para 9.1). The general rule is that it does so at the end of a fast track trial and at the end of any other hearing that has lasted not more than one day, unless there is good reason not to (PD 44 para 9.2). For those hearings, each party who intends to claim costs must prepare a written statement of them, which should follow Form N260 as closely as possible and must be signed by the party or its legal representative (PD 44 paras 9.5(2) and 9.5(3)).

Some costs are not assessed summarily: those of a receiving party who is legally aided (PD 44 para 9.8), and those of a child or protected party unless their legal representative has waived the right to further costs (PD 44 para 9.9).

When It Must Be Filed and Served

The statement must be filed at court and served on any party against whom the costs order is to be sought as soon as possible, and in any event not less than 2 days before a fast track trial and not less than 24 hours before the time fixed for any other hearing (PD 44 para 9.5(4)). A failure to comply without reasonable excuse is taken into account when the court decides what order to make about the costs (PD 44 para 9.6). Our guide to the N260 statement of costs and summary assessment covers the deadlines, VAT and the courts with requirements of their own.

What We Need From You

the hearing: the court, the date and time, and what the hearing is for;
the time records for the work the claim covers, with each fee earner’s grade and hourly rate;
disbursement invoices, and counsel’s fee notes or the agreed fee for the hearing;
whether your client can recover VAT, because VAT is not claimed where the receiving party can recover it as input tax (PD 44 para 2.3); and
any approved or agreed costs budget.

What the Court Looks At on Summary Assessment

The judge works from the schedule: the hours claimed, the hourly rate and grade of each fee earner, the disbursements, the cost of attending the hearing, counsel’s fees and VAT (PD 44 para 9.5(2)). On the standard basis the court allows only costs that are proportionate to the matters in issue, resolving any doubt about reasonableness or proportionality in the paying party’s favour (CPR 44.3(2)), and it has regard to all the circumstances, including the conduct of the parties, the complexity of the matter and the skill and specialised knowledge involved (CPR 44.4). It will not give its approval to disproportionate or unreasonable costs (PD 44 para 9.10).

The rates claimed are usually tested against the guideline hourly rates for the fee earner’s grade and location; our guide to the 2026 guideline hourly rates sets out every band. A statement that shows the work clearly, with rates the judge can follow, is harder to cut on the day.

Who Prepares It

Clinical negligence work, statements of costs included, is subject to the senior review of Diellza Nika Hyseni, law costs draftsperson and Managing Director, with more than 15 years’ experience in legal costs. Mentor Nika, law costs draftsman and Head of Housing Disrepair Costs, with more than six years’ experience in claimant legal costs, prepares bills of costs, schedules and N260s.

We do not publish case results we have not produced. What we offer as evidence is named responsibility for the work and published guidance you can check against the rules yourself.

Fixed Fee Agreed Before Instructions

The fee is fixed and agreed before any work begins. Unless we agree otherwise in writing, our agreed fee is payable when your firm receives the recovered costs from the paying party.

Prefer to Do It Yourself?

Our free N260 statement of costs builder fills in the official HMCTS form in your browser, for any firm that would rather prepare its own.

Frequently asked questions

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)). It is filed at court and served on any party against whom the costs order is to be sought.

The hearing (court, date, time and what it is for), the time records for the work the claim covers with each fee earner's grade and hourly rate, disbursement invoices, counsel's fee notes or agreed fee, whether your client can recover VAT, and any approved or agreed costs budget.

Your firm. The statement must be signed by the party or the party's legal representative (PD 44 para 9.5(3)), so we prepare it and your firm checks and signs it before it is filed and served.

No. DMD Costs does not appear at hearings itself. The statement goes to court with whoever represents your client at the hearing.

We charge a fixed fee. The fee is fixed and agreed before any work begins. It depends on the work the statement covers and how complete the time records are, so we quote after seeing them.

Yes. Our free N260 statement of costs builder fills in the official HMCTS form in your browser, and our N260 guide explains each section, the deadlines and VAT.

Unless we agree otherwise in writing, our agreed fee is payable when your firm receives the recovered costs from the paying party.