Sometimes it is necessary or convenient to divide the bill containing the actual items of costs into separate parts, numbered consecutively. For example, division into parts is necessary where there has been a change of solicitor, or where there has been some other change in the funding arrangements (e.g. to show costs incurred before, during and after the currency of legal aid funding) to show costs claimed under different orders against different paying parties and to show costs before and after a change in the rate of VAT. (For a more comprehensive list see the Part 47 Practice Direction (para 5.8)).

Where the case commenced on or after 1 April 2013, and the bill covers costs for work done both before and after that date, and the costs are to be assessed on the standard basis, the bill must be divided into parts to distinguish between costs incurred for work done before 1 April 2013 and costs incurred after that date.

Where a Costs Management Order has been made, the costs are to be assessed on the standard basis, and the receiving party’s budget has been agreed by the paying party or approved by the court, the bill must be divided into separate parts so as to distinguish between the costs claimed for each phase of the last approved or agreed budget, and within each such part of the bill must distinguish between the costs shown as incurred in the last agreed or approved budget and the costs shown as estimated.

Where a Costs Management Order has been made and the receiving party’s budget has been agreed by the paying party or approved by the court, the costs of initially completing Precedent H and the other costs of the budgeting and cost management process must be set out in separate parts.

Where a bill of costs is divided into parts, the summary at its conclusion must give totals for each part.