Jurisdiction(s):
United Kingdom

Key definition

Summary assessment definition

What does Summary assessment mean? A court’s on-the-spot determination of the amount of costs one party must pay the other at the end of a hearing, instead of applying fixed costs or sending the bill to detailed assessment. In England and Wales, summary assessment of costs is provided for by CPR r 44.6 and PD 44 and is commonly made after interim applications and at the end of fast track trials. The receiving party typically serves a statement of costs (Form N260/N260A). The judge assesses what is reasonable and proportionate on the standard or indemnity basis, taking into account conduct, offers (including Part 36), and...

Archived guidance: Form N260 statements of costs for summary assessment—preparation, filing deadlines and recoverability (pre‑April 2013, England and Wales)

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Practice notes

Archived: This Practice Note draws on provisions that were revoked on 1 April 2013. It is accordingly preserved for historical reference only.

What is a statement of costs?

For the court to properly evaluate the parties' expenditure, the party applying for a costs order against an opponent must produce a 'statement of costs' in Form N260. This document details every item of expenditure claimed in the application or action, covering the entirety of the matter. The particulars to be included in Form N260 are prescribed by Practice Direction 44, paragraph 13.5(2).

Costs of producing the statement of costs

In certain matters, preparing the statement can be time-consuming and detailed. Surprisingly, there is no authority determining whether the expense of compiling it is recoverable.

Solicitor recovery of costs from the client

It can be contended that such costs ought not to be recoverable at all, since a solicitor should in any event prepare a budget for the client, and the expense of doing so is not a cost of the claim but an issue between solicitor and client. On the other hand, solicitors are required to give these estimates under the SRA Code...

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Web page updated on 21/05/2026

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