Precedent S is the model electronic bill of costs annexed to CPR Practice Direction 47, developed to support the shift away from traditional paper bills in detailed assessment proceedings. For costs draftsmen and solicitors preparing a bill for detailed assessment, understanding what Precedent S is, and when an electronic bill is required, is a routine but important part of getting the process right first time. 

What Precedent S Is 

Precedent S was developed by the Hutton Committee as a self-calculating spreadsheet format for presenting a bill of costs, built around a breakdown of costs by phase, task, activity, and expense, in line with CPR PD 47, Schedule 2. This structure differs significantly from the narrative format used in traditional paper bills, and reflects an effort to make bills of costs more transparent and easier for a paying party, or the court, to interrogate. 

Anyone already familiar with Precedent H, the standard form used for costs budgeting, will recognise much of the same phase structure in Precedent S, since both documents are built around a broadly similar breakdown of litigation work. 

When Is an Electronic Bill of Costs Required? 

Since 6 April 2018, the use of a self-calculating, spreadsheet-format electronic bill has been mandatory for costs incurred from that date in cases falling within CPR PD 47, paragraph 5.1, broadly Part 7 multi-track claims, subject to exceptions including cases subject to fixed or scale costs. For work carried out before that date, a traditional paper bill remains an option. Where a case falls outside the criteria requiring an electronic bill, parties may still choose to submit one, or opt for a paper bill instead. 

Is Precedent S Itself Mandatory? 

This is a common point of confusion, and it is worth being precise about it. Where a case falls within CPR PD 47, paragraph 5.1, compliance with the electronic bill requirement is mandatory, not optional. What is not mandatory is the specific Precedent S template: under CPR PD 47, paragraph 5.A2, a party may instead use a bespoke spreadsheet, but only if it delivers the same functionality, the same phase, task, activity, and expense breakdown, and the same level of detail as Precedent S. Case law has confirmed that a bill is not required to be in Precedent S format, but that the same standard of detail and functionality is required regardless of which spreadsheet is used. 

In practice, this means the choice is between using Precedent S itself, or building a bespoke electronic bill that meets an identical standard. It does not mean an electronic bill can be dispensed with, or that a lower standard of detail is acceptable simply because a different spreadsheet has been used. Precedent S remains the most commonly used format precisely because it removes the risk of a bespoke spreadsheet being found, after the event, not to meet the required standard. 

Fee Earner Detail and the “Full Functionality” Requirement 

Electronic bills carry more detailed disclosure obligations than paper bills. Under CPR PD 47, paragraph 5.11(2), an electronic bill should generally include the name and grade of each individual fee earner for whom costs are claimed, rather than costs being presented only by category of fee earner. Case law has also confirmed that an electronic bill must have the functionality to filter items of work by individual fee earner, and that providing fee earner information separately, outside the bill itself, will not necessarily remedy a bill that lacks this functionality. 

What Happens If a Bill Doesn’t Comply 

Where an electronic bill is required but a compliant version is not provided, the court may decline to accept the bill. This can prevent the receiving party from progressing the detailed assessment until a compliant bill is filed, and may expose the receiving party to liability for wasted costs incurred as a result. Getting the format right at the outset is generally more efficient than correcting a defective bill after a paying party has raised a dispute. 

The Practical Takeaway 

For costs draftsmen, using Precedent S, or ensuring a bespoke electronic bill meets the same functional requirements, remains one of the more reliable ways of reducing the risk of a bill being rejected or challenged on procedural grounds, allowing the substantive costs dispute to be the focus of detailed assessment rather than the format of the bill itself. 

FAQs 

Is Precedent S the same as an electronic bill of costs?  

Not quite. Precedent S is a specific model form of electronic bill of costs. An electronic bill can also be a bespoke spreadsheet, provided it meets the same functional requirements set out in CPR PD 47. 

When did the electronic bill of costs become mandatory?  

The self-calculating spreadsheet format became mandatory for costs incurred from 6 April 2018 in cases falling within CPR PD 47, paragraph 5.1, principally Part 7 multi-track claims, subject to certain exceptions. 

What happens if an electronic bill doesn’t include fee earner detail?  

Case law has confirmed that electronic bills should generally allow items of work to be filtered by individual fee earner, and that a bill lacking this functionality may not comply, even if the information is provided separately. 

Speak to Greener Costs Today 

If you need support preparing a compliant electronic bill of costs, or advice on detailed assessment procedure, contact Greener Costs’ costs lawyers and costs draftsmen on 01204 263047 or info@greenercosts.co.uk.