Who Can Sign Costs Pleadings? — Rules for Bills of Costs, Costs Budgets & Statements of Costs

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Posted on
September 23, 2025
by
Helen Spalding
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Understanding Who Can Sign Costs Pleadings

There is often confusion about who can certify different costs documents in civil litigation. The rules vary depending on whether you are dealing with a Bill of Costs, a Precedent H / Costs Budget, or an N260 / Statement of Costs. Below is a breakdown of the applicable rules for each.

Precedent S / Bill of Costs

A common misconception is that a Bill of Costs must be signed by a Partner. This is not the case.

  • Relevant rule: CPR 47 PD 5.21 requires a bill to contain the appropriate certificates as set out in the precedents.
  • The precedent certificates state they “must be signed by the receiving party or by his solicitor”.
  • The certificate as to accuracy confirms to the Court that the indemnity principle has not been breached.
    • In Bailey v IBC Vehicles, the court confirmed this should be certified by an “officer of the court”.
    • Best practice: have bills signed by a Solicitor, though not necessarily a Partner.
  • Signature requirements: As per AKC v Barking, Havering & Redbridge, the signature must be identifiable.
  • It is not sufficient to sign in the name of the firm.
  • The signature must be legible or have the name printed below.

Precedent H / Costs Budgets

The rules for signing a Costs Budget are set out in CPR 3.13(5):

  • Must be dated and verified by a statement of truth.
  • Signed by a senior legal representative of the party.
  • This means budgets can be signed by other senior legal representatives, not just Solicitors.

N260 / Statement of Costs

The Form N260 asks for the ‘name of Partner signing’, but the rules do not require a Partner.

  • Relevant rule: CPR 44 PD 9.5(3) states that a statement of costs for summary assessment should
    “follow as closely as possible Form N260 and must be signed by the party or the party’s legal representative”.
  • Definition of legal representative (CPR 2.3):
  • Barrister
  • Solicitor
  • Solicitor’s employee

Need Advice on Costs Pleadings?

For further information or questions about costs pleadings and the CPR rules, contact Helen Spalding here.

Posted on
September 23, 2025
by
Helen Spalding
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