Information you should retain to vouch for your accounts

Assessing accounts and subsequent taxation before the auditor, if the process reaches that stage, is an objective exercise requiring the justification of the work undertaken.  For example, you must

  • state the nature of the preparation undertaken rather than simply claim for “preparation”
  • note the client’s instructions on file
  • make and keep appropriate file notes
  • keep copies of correspondence etc
  • clearly set our work undertaken, for example.

Vouching of outlays: how to submit relevant information

To ensure we deal with accounts promptly, it is essential that you send us all outlays vouchers (including counsel’s fees, where appropriate).  When submitting a paper account you should attach all increase forms securely to the account.

For online cases you do not have to send us the increase forms, as the information is available on the system.  To claim outlays using the online system, you should email us scanned vouchers, or send us the paper copy, using the printed attachment barcode, so that we can scan it and attach it to your online account.

In this section

Preparation and submission of an account

Preparing an A&A account: no charge payable

You are not entitled to make any charge for preparing, submitting or negotiating a legal aid account.

Preparation and submission of an account

Submission of A&A accounts including diagnostics: date by which we must receive your account

Find out when you must submit an advice and assistance account by and the limited special reasons we will consider for late submission.

Preparation and submission of an account

Submission of accounts when both A&A and civil legal aid have been provided

Find out when you need to submit your joint advice and assistance and civil accounts and the exception when these can be paid seperately.

Preparation and submission of an account

When should an ABWOR account be submitted?

Learn about how the normal rules for an account in an advice and assistance also apply to an ABWOR case.

Preparation and submission of an account

Sources of payment for A&A accounts: the hierarchy of payments and Fund as last port of call

Learn about the hierarchy of payment must be observed and why public funds are the last port of call for payment in A&A accounts.

Preparation and submission of an account

Circumstances in which the higher limit for expenditure on A&A may be available

Find out when you can increase the basic limit of expenditure under advice and assistance from £95 to £180 in some specified situations.

Preparation and submission of an account

A&A accounts and increases in authorised expenditure

Learn when you should apply for an increase in authorised expenditure for advice and assistance and when this may be abated by accounts.