Form N260: Statement of Costs for Summary Assessment (2026 Guide)

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Last reviewed: October 2026 · For use in England & Wales · eLitigant is a Community Interest Company (No. 16566612), not a law firm. Always check the current official form on GOV.UK before you file, and sign the statement of truth yourself.

✓ Checked against the official GOV.UK source on 4 October 2026. Official publication: “Form N260: Make a summary assessment of costs you've incurred” on GOV.UK — GOV.UK last updated that publication on 30 July 2026. Contains public sector information licensed under the Open Government Licence v3.0.

Looking for the form itself? Form N260 is published by HM Courts & Tribunals Service — download Form N260 (PDF) from GOV.UK. For summary assessments in the Rolls Building courts, use the official self-calculating N260 Excel template published with the judiciary’s Rolls Building Practice Note. This page then walks you through what goes in every section, the hourly rates you can claim, and the 24-hour deadline for filing and serving it.

What is Form N260?

When you attend a court hearing that lasts not more than one day, or a fast track trial, the judge will often deal with costs there and then. This is called summary assessment. To make that possible, you need to file a document setting out exactly what costs you are claiming. That document is Form N260, the Statement of Costs for Summary Assessment.

This guide explains what Form N260 is, when you need it, how to fill it in, and how it fits into the wider costs framework. It also covers the crucial difference between summary assessment and detailed assessment, which is something every litigant needs to understand.

Is there an N260 in Excel or Word?

GOV.UK publishes Form N260 as one 5-page PDF, “Statement of costs (Summary assessment)”, on its N260 publication page (last updated 30 July 2026). It does not publish a Word or Excel version.

The judiciary publishes a self-calculating N260 Excel template with its Rolls Building Practice Note on Summary Assessments (2026), in force from 14 April 2026. The judiciary says that note “applies only in the Chancery Division, Technology and Construction Court, the Commercial Court and London Circuit Commercial Court, within the Rolls Building”; there, parties should file and serve the Excel version in addition to a signed read-only PDF.

Statement of costs, schedule of costs or costs schedule: are they the same?

Yes, for a summary assessment they describe the same document. Practice Direction 44 para 9.5(2) says each party who intends to claim costs must prepare “a written statement of those costs showing separately in the form of a schedule” the hours, rates, grade of fee earner, disbursements and VAT, and para 9.5(3) says: “The statement of costs should follow as closely as possible Form N260”. So a schedule of costs or costs schedule for a summary assessment is the statement of costs, set out on Form N260. A bill of costs is different: it is used for detailed assessment.

N260 in 2026: What Changed in April

On 14 April 2026, the way statements of costs are filed in the Rolls Building courts changed. A new Practice Note on Summary Assessments (2026), issued by the Chancellor of the High Court, says that for all summary assessments in those courts parties should now file and serve an Excel version of their statement of costs in addition to a signed read-only PDF:

• An Excel version of the N260 — using the court’s own self-calculating template, which does the arithmetic for you and has room for up to 12 fee earners and two counsel. You can download the official N260 Excel template directly from the judiciary website.
• A signed, read-only PDF — which can simply be a signed PDF print of the completed Excel, in a sensibly readable format.

Where this applies. The Practice Note covers proceedings in the Rolls Building — the Chancery Division, the Commercial Court, the London Circuit Commercial Court and the Technology and Construction Court. If your hearing is in the county court or another court, the familiar N260 approach described in the rest of this guide still applies — though the Excel template is a useful working tool wherever your case is, because it itemises and totals your costs in exactly the layout judges expect to see.

What it replaces. The 2026 note amends the earlier practice note that directed parties to the pilot forms N260A (for interim applications) and N260B (for trials). In the Rolls Building courts, the Excel-plus-signed-PDF approach now applies instead.

Where the official form lives now. Form N260 remains published on GOV.UK; for Rolls Building summary assessments, the judiciary.uk Practice Note linked above is where the current Excel template lives.

The timing rules have not changed: you must still file and serve your statement of costs at least 24 hours before the hearing, or at least 2 days before a fast track trial (Practice Direction 44, paragraph 9.5(4)). Statements of costs are most often needed for interim applications made on Form N244 — if you are making or responding to one, read that guide alongside this page. For every other form, see the civil court forms index.

Understanding Costs Assessment: Summary vs Detailed

Before diving into the form itself, it is essential to understand the two main ways courts assess costs in England and Wales. This distinction shapes when and how you use Form N260.

Summary Assessment

Summary assessment is when the judge decides the amount of costs at the end of a hearing. It happens on the spot, usually within minutes of the judge making the main order. The judge looks at the costs claimed, hears any objections, and decides a figure.

Summary assessment is the default method for hearings that last not more than one day. It is also the default at the end of fast track trials (PD 44 para 9.2). In claims that would normally be on the fast track, though, fixed recoverable costs usually apply, so the costs allowed are the fixed amounts in the rules rather than your itemised time (CPR 45.44). The judge deals with costs quickly because the hearing is fresh in everyone’s minds and the amounts involved are usually more straightforward.

The key features of summary assessment are:
– It happens immediately, at the end of the hearing
– The judge decides the amount there and then
– You must file your statement of costs (Form N260) in advance
– There is no separate costs hearing afterwards
– The losing party usually has to pay within 14 days

Detailed Assessment

Detailed assessment is a completely different process. It is used when costs are too complex to assess summarily, typically after multi-track trials or cases lasting more than one day. In detailed assessment:

• The receiving party files a formal bill of costs (in many cases an electronic bill under Practice Direction 47)
• The paying party can serve points of dispute challenging individual items
• If the parties cannot agree, there is a separate detailed assessment hearing before a costs judge or district judge
• The whole process can take months and involves its own set of deadlines and procedures
• Form N260 is NOT used for detailed assessment

The practical difference matters enormously. Summary assessment is quick and cheap. Detailed assessment is slow and expensive. If you are attending a hearing lasting not more than one day and you want to recover costs, you need Form N260 for summary assessment.

Cost Budgets and Costs Management

In multi-track cases, the court often makes a costs management order early in the proceedings. This involves the parties filing costs budgets (Precedent H), which set out the estimated costs for each phase of the litigation.

If a costs management order is in place, the court will not depart from the approved or agreed budget unless there is good reason to do so (CPR 3.18). This means your N260 figures should be consistent with any approved budget. If your actual costs exceed the budgeted amount, you will need to explain why, and the court may not allow the excess.

For hearings where summary assessment applies but a costs budget is in place, your N260 should reference the relevant phase of the budget and explain any variance.

When Do You Need Form N260?

You need to prepare and file Form N260 in the following situations:

• Interim applications heard in not more than one day. This includes most case management hearings, applications to strike out, applications for summary judgment, applications for specific disclosure, and similar hearings.
• Fast track trials. At the end of a fast track trial, the judge will normally assess costs summarily. File and serve the statement at least 2 days before the trial. Fixed recoverable costs usually apply in claims that would normally be on the fast track (CPR 45.44).
• Any hearing lasting not more than one day where costs are likely to be awarded. If you think the judge might make a costs order in your favour, you should have your N260 ready.

You do NOT need Form N260 for:
– Multi-track trials (these go to detailed assessment)
– Hearings where no costs order is expected
– Cases in the small claims track (where costs recovery is very limited)

The 24-Hour Filing Deadline

This is critical. You must file and serve your Form N260 at least 24 hours before the hearing, or at least 2 days before a fast track trial. Practice Direction 44 paragraph 9.5(4) is clear about this. If the hearing is at 10am on Wednesday, your N260 must be filed and served by 10am on Tuesday at the latest.

In practice, most courts expect you to file it the working day before the hearing. If the hearing is on a Monday, you should file by the end of business on Friday (though technically the deadline is 24 hours before the hearing time).

If you fail to file your N260 on time, the judge may refuse to assess your costs summarily, adjourn the costs issue, or simply not award you costs for the hearing. None of these outcomes is good for you.

Step-by-Step: How to Complete Form N260

Step 1: Download the Current Form

Obtain Form N260 from the HMCTS website. Make sure you are using the latest version, as the format has been updated over the years.

Step 2: Fill in the Case Details

Enter the court name, claim number, and the names of the parties. Also state which hearing the costs relate to (for example, “Claimant’s application for summary judgment listed on 15 May 2026”).

Step 3: List Your Legal Representatives and Their Rates

If you have solicitors acting for you, list each fee earner who has worked on the matter, their grade (Grade A, B, C, or D under the guideline hourly rates), and the hourly rate claimed. The guideline hourly rates are published annually and vary by region and grade of fee earner.

If you are a self-represented litigant, you can still claim certain costs. Under CPR 46.5, a litigant in person can recover costs for work done at the rate of two-thirds of the amount that would have been allowed if the work had been done by a legal representative. There is also a cap of £24 per hour for time spent (unless you can prove financial loss at a higher rate). You should complete the form showing the time you have spent and the rate you are claiming.

What a litigant in person can claim on Form N260

Item	What you can claim	Source
Your time, where you cannot prove financial loss	£24 an hour for time reasonably spent on the work	CPR 46.5(4)(b); PD 46 para 3.4
Your time, where you can prove financial loss	The amount you can prove you lost for time reasonably spent on the work	CPR 46.5(4)(a)
Cap on the total	Not more than two-thirds of what would have been allowed if you had been represented by a legal representative	CPR 46.5(2)
Disbursements	The same categories a legal representative could claim (such as court fees), outside the two-thirds cap	CPR 46.5(2) and (3)(a)
Legal help you paid for	Payments reasonably made for legal services relating to the conduct of the proceedings	CPR 46.5(3)(b)
Help with the costs claim itself	The costs of obtaining expert assistance in assessing the costs claim	CPR 46.5(3)(c)
Attending court	Claimed as costs; no separate witness allowance on top	CPR 46.5(5)

Recovering your costs is only one part of running your own case well — our litigant in person success guide covers the rest, from first filing through to enforcement.

Step 4: Break Down the Costs by Category

Form N260 requires you to itemise your costs under the following headings:

Attendances on the court: Time spent attending hearings, including travel time to and from court.

Attendances on opponents: Time spent communicating with the other side, including letters, emails, and telephone calls.

Attendances on others: Time spent communicating with witnesses, experts, or third parties.

Work done on documents: Time spent preparing, reviewing, and organising documents for the hearing. This includes drafting witness statements, reviewing the trial bundle, and preparing skeleton arguments.

Other work: Any other work that does not fit into the categories above.

Counsel’s fees: If you have instructed a barrister, state their brief fee and any refresher fees. You should also state counsel’s call date and experience level.

Court fees: List any court fees you have paid, such as the issue fee, hearing fee, or application fee. These are usually recoverable in full.

Other disbursements: Any other out-of-pocket expenses, such as expert fees, travel costs, or photocopying charges.

Step 5: Calculate the Totals

Add up each category and provide a grand total. Also state the VAT separately if applicable (VAT is usually only relevant if your solicitor is VAT-registered and you cannot recover VAT yourself).

Step 6: Include a Statement of Truth

Form N260 must include a signed statement of truth. This confirms that the costs stated are an accurate record of the costs incurred or to be incurred. Signing a false statement of truth is a contempt of court, so make sure your figures are honest and accurate.

Step 7: File at Court and Serve on All Parties

File the completed form at court and serve a copy on every other party. Do this at least 24 hours before the hearing. Keep proof of service.

Key Deadlines

Event	Deadline
Filing and serving Form N260	At least 24 hours before the hearing; at least 2 days before a fast track trial (PD 44 para 9.5(4))
Payment of summarily assessed costs (default)	Within 14 days of the order
Commencing detailed assessment (if applicable)	Within 3 months of the costs order (CPR 47.7)
Filing points of dispute (detailed assessment)	21 days after service of the notice of commencement (CPR 47.9(2))

What Happens After You File Form N260

At the hearing, after the judge has dealt with the main issues, costs will be discussed. The judge will look at your N260 and the other side’s N260 (if they have filed one). The judge will then:

1. Decide who should pay costs (the general rule is that the loser pays).
2. Decide whether to assess the costs summarily or order detailed assessment.
3. If assessing summarily, review each item on the N260 and decide what is reasonable and proportionate.
4. Announce the total figure and make an order for payment.

If this is your first time before a judge, our guide on what to expect when you represent yourself in court walks through the hearing day itself. And if the court directs the parties to draw up the resulting order, see how to draft a draft order for a court application.

The judge has wide discretion. They can reduce individual items, disallow items entirely, or reduce the overall figure if it seems disproportionate. The judge will apply the standard basis of assessment unless they order indemnity costs (which is less common and usually reserved for cases involving unreasonable conduct).

On the standard basis, costs must be proportionate to the matters in issue and reasonably incurred. Any doubt about whether costs were reasonably incurred or reasonable in amount is resolved in favour of the paying party.

On the indemnity basis, costs must be reasonably incurred and reasonable in amount, but any doubt is resolved in favour of the receiving party. There is no proportionality test on the indemnity basis.

Common Mistakes to Avoid

1. Missing the 24-hour deadline. This is by far the most common problem. If you turn up to a hearing without a filed N260, the judge may refuse to assess your costs or may only award a nominal amount. Set a reminder for yourself.

Short on time? Draft your N260 with Chris now →

2. Claiming unreasonable hourly rates. The guideline hourly rates set a benchmark. If you claim significantly above the guideline rate for your area and grade of fee earner, expect the judge to reduce the figure. Check the current guideline rates before completing the form.

3. Failing to provide enough detail. A line that simply says “work done on documents — 20 hours” without any breakdown will invite scrutiny. Break the work down so the judge can see what was actually done and assess whether the time claimed was reasonable.

4. Overclaiming time. Be realistic about the time you have spent. Judges are experienced in assessing how long particular tasks should take. If you claim 10 hours for a straightforward witness statement, the judge may reduce this significantly.

5. Forgetting court fees and disbursements. These are often recoverable in full, but you must include them on the form. Check your records for all court fees and out-of-pocket expenses you have paid.

6. Not checking consistency with the costs budget. If there is a costs management order in your case, your N260 figures must be consistent with the approved budget unless you can show good reason for departing from it. An unexplained excess will likely be disallowed.

7. Omitting the statement of truth. Without a signed statement of truth, the form is not properly completed and the court may refuse to consider it.

8. Claiming costs as a self-represented litigant without understanding the rules. If you are acting in person, you can claim costs, but the rules are different. Read CPR 46.5 carefully. You can recover for time reasonably spent at up to two-thirds of the solicitor rate, subject to the statutory cap, or you can claim for proven financial loss. You cannot claim both.

The Rules That Apply

The costs framework in England and Wales is primarily set out in:

• CPR Part 44 — General rules about costs, including the court’s discretion, the basis of assessment (standard or indemnity), and factors the court considers.
• Practice Direction 44 — Detailed procedural rules, including the requirement to file Form N260 at least 24 hours before the hearing for summary assessment.
• CPR Part 46 — Special rules for certain types of costs, including costs of litigants in person (CPR 46.5).
• CPR Part 47 — Rules for detailed assessment proceedings.
• CPR Part 3.12-3.18 — Costs management and costs budgets.
• Practice Direction 47 — The procedure for detailed assessment, including the electronic bill of costs.

The guideline hourly rates, published by the Senior Courts Costs Office, provide the benchmark rates for different grades of fee earner in different regions. These are updated periodically and are available on the judiciary website.

Related Court Forms & Guides

• Form N244: Application Notice — the form for interim applications, the kind of hearing where summary assessment and Form N260 most often apply.
• Form N180: Directions Questionnaire (Small Claims) and Form N181: Directions Questionnaire (Fast/Multi-Track) — completed earlier in a case to set the track, which in turn decides how costs are assessed.
• How to Start a Money Claim Online (OCMC) — where many costs-bearing claims begin.
• Form N279: Notice of Discontinuance — discontinuing usually makes you liable for the other side’s costs (CPR 38.6), often assessed summarily on an N260.
• Civil Court Forms Index — every civil court form guide in one place.

How Chris Can Help

Costs can make or break a case. Even if you win on the main issues, getting the costs wrong can be expensive. Chris, your document assistant at eLitigant, can help you prepare your Form N260, check that your figures are reasonable and proportionate, and make sure you file it within the 24-hour deadline.

Chris can also help you understand the guideline hourly rates for your area, check consistency with any costs budget in your case, and prepare you for the costs argument at the hearing. If you are a self-represented litigant claiming costs under CPR 46.5, Chris can help you calculate what you are entitled to claim and present it in the right format.

Getting your costs right is not just about recovering money. It shows the court that you are organised, professional, and take your obligations seriously. That impression matters throughout your case.

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Frequently Asked Questions

Q: What is Form N260?

A: Form N260 is the Statement of Costs used for summary assessment in the civil courts of England and Wales. It is the schedule you hand to the judge, and serve on the other side, setting out what your costs of a hearing were: the work done, who did it, how long it took, the hourly rates claimed and any disbursements. It is not how costs are ordered — it is how the court is given the figures to assess them at the end of the hearing.

Q: Statement of costs, schedule of costs or costs schedule: are they the same?

A: Yes, for a summary assessment they describe the same document. Practice Direction 44 para 9.5(2) says each party who intends to claim costs must prepare “a written statement of those costs showing separately in the form of a schedule” the hours, rates, grade of fee earner, disbursements and VAT, and para 9.5(3) says: “The statement of costs should follow as closely as possible Form N260”. So a schedule of costs or costs schedule for a summary assessment is the statement of costs, set out on Form N260. A bill of costs is different: it is used for detailed assessment.

Q: Where can I download Form N260?

A: The blank Form N260 is published free by HM Courts & Tribunals Service on GOV.UK as a single form, “Statement of costs (Summary assessment)”, used both for interim hearings and at the end of a fast track trial. Take the current version from the official page rather than a saved copy, because the forms are periodically updated. This guide explains how to complete it.

Q: Can a self-represented litigant claim costs using Form N260?

A: Yes. Under CPR 46.5, a litigant in person can recover costs for time reasonably spent doing work on the case: the financial loss you can prove, or £24 an hour if you cannot prove financial loss (PD 46 para 3.4). Apart from disbursements, the total cannot exceed two-thirds of what would have been allowed if you had a legal representative. You use Form N260 in the same way as a represented party, setting out the time spent and the rate claimed.

Q: What is the difference between summary assessment and detailed assessment?

A: Summary assessment happens at the end of a hearing, usually one lasting not more than one day, or at the end of a fast track trial. The judge decides the costs figure on the spot. Detailed assessment is a separate process used for more complex cases, typically after multi-track trials. It involves filing a formal bill of costs, the other side can challenge individual items, and there may be a separate hearing before a costs judge. Form N260 is only used for summary assessment.

Q: What happens if I do not file my N260 on time?

A: If you miss the 24-hour deadline, the judge may refuse to carry out a summary assessment of your costs. This could mean you recover nothing for that hearing, or the judge may adjourn the costs question to a later date (which creates additional delay and expense). Always file on time.

Q: Do I need to file Form N260 for a small claims hearing?

A: Generally, no. In the small claims track, the costs that can be recovered are very limited (usually just court fees, limited witness expenses, and limited expert fees). Summary assessment of solicitor costs does not normally apply in small claims cases. However, if costs are relevant (for example, if the case has been allocated to a different track), check the specific rules.

Q: What if the other side does not file their N260?

A: If the other side fails to file their N260 and the judge makes a costs order against them, the judge may simply assess costs without the benefit of the other party’s schedule. Alternatively, the judge may order detailed assessment. The failure is the other party’s problem, not yours. Make sure you file your own N260 regardless.

Q: Can I include the cost of preparing the N260 itself?

A: Yes. The time spent preparing your statement of costs is itself a recoverable cost. Include it as part of the work done on documents or other work. Be reasonable about the time claimed — preparing an N260 for a straightforward hearing should not take many hours.

What a professionally drafted N260 contains

Judges assess costs on the spot at most interim hearings, and a thin or muddled statement of costs is the fastest way to see a claim for costs cut down. A statement of costs prepared to a professional standard sets out a clear schedule of the work done — grouped by phase, with dates and time claimed — the correct hourly basis (for a litigant in person, the prescribed rate, £24 an hour under Practice Direction 46, unless you can evidence actual financial loss), disbursements such as court fees listed separately, and the signed statement of truth in the prescribed form.

Timing is part of the standard: under Practice Direction 44, the N260 must be filed and served not less than 24 hours before the time fixed for the hearing, or not less than 2 days before a fast track trial. A late or incomplete statement can mean the court simply assesses less — or defers costs entirely.

Chris drafts the schedule, the disbursements table and the certification wording to a professional standard in minutes, matched to your hearing — you check it against your own records, sign and file. That is the same discipline set out in our N244 application guide: the court takes a properly presented document more seriously, and so does the other side.

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