The following guidance is intended to provide members with some ideas and examples of matters which might be relevant to include as part of a meaningful narrative explanation to stakeholders in relation to the time spent by members and their staff in dealing with an appointment.  It is anticipated that the narrative will precede the time and charge-out summary and, whilst some aspects may be generic in nature, the broader narrative would need to be tailored and be proportionate to the specific circumstances of each case.

The interests of the recipient of the report are paramount. The provision of large volumes of generic information, particularly where the information provided is not or is unlikely to be relevant to the specific case should be avoided as it will not assist the readers understanding of what work has or is proposed to be undertaken and may confuse or cause misunderstanding.  Whilst a number of potentially useful and computational tools exist, practitioners should consider whether the provision of these to creditors is helpful, or whether they are ostensibly for internal use within their practice.  Provision of a higher level of detail may be helpful when responding to a request for additional information.

The suggestions below are intended to show how a member might support and explain the numerical information provided in any table of time spent. Suggested categories of activity are attached; again, these will need tailoring to the nature of the engagement.