Each bill should start with the full title of the proceedings, the name of the party whose bill it is and a description of the order for costs or other document giving the right to detailed assessment (as defined in the Part 47 Practice Direction (para 13.3)). The title page should include prescribed information as to VAT and Legal Aid information, where appropriate (see the Part 47 Practice Direction (para 5.10)).

The bill should then give some background information about the case including a brief description of the proceedings. If the only dispute between the parties concerns disbursements the remainder of the bill may comprise only a list of the disbursements and brief written submissions in respect of them. If there is also a dispute as to the profit costs (charges made by the legal representatives who conducted the litigation) the bill should continue as described below.

After the title and background information, the bill should incorporate a statement of the status of the fee earners in respect of whom profit costs are claimed, the rates claimed for each such person and a brief explanation of any agreement or arrangement between the receiving party and his legal representatives which affects the costs claimed in the bill.

It is then convenient to divide the paper into several columns headed as follows: item number, date and description of work done, VAT, disbursements, profit costs.

The bill should conclude with a summary showing the total costs claimed and with such of the certificates made by the receiving party or his legal representatives as are relevant (see further, paragraph 8.6 below).