Attention is drawn to section 6 of the Court of Protection Practice Direction 19B which allows professional deputies who elect for detailed assessment of their annual management charges to take payments on account for the first, second and third quarters of the year which are both proportionate and reasonable in relation to the size of the estate and the functions they have performed. Interim quarterly bills must not exceed 25% of the estimated annual management charges, that is to say, not more than 75% for the whole year.

Interim bills are not to be submitted to the SCCO. At the end of the relevant management period the deputy must submit their annual bill for detailed assessment and adjust the final total to reflect payments on account already received.