Preparing a Schedule of Loss: Expert Evidence Guide
The Schedule of Loss is the central document anchoring quantum in personal injury, clinical negligence, and employment claims. It sets out every pecuniary head of claim with supporting calculations, enabling the court, defendants, and experts to identify the issues in dispute.
This guide explains what the Schedule must contain, how the quantum expert contributes, and how to manage the Counter-Schedule process through to trial - including updates for changed circumstances and new expert evidence.
What a Schedule of Loss Must Contain
A comprehensive Schedule of Loss includes: past special damages (loss of earnings, care, medical expenses, travel, equipment) with supporting documentation referenced; future losses with Ogden multiplier calculations for each head (earnings, care, pension, case management, accommodation); Smith v Manchester and other general damages heads where applicable; interest calculations on past losses under s35A Senior Courts Act 1981; CRU (Compensation Recovery Unit) benefit deductions; and a grand total. Each head should state the assumptions relied upon - retirement age, life expectancy, hours of care, hourly rates - and cross-reference the expert report. The Schedule is a pleading document: figures must be capable of substantiation at trial.
Past vs Future Losses
Past losses are awarded at actual value plus interest - no capitalisation required. The expert calculates net loss for each period, credits benefits and residual earnings, and applies the appropriate interest rate (typically half the short-term investment account rate for special damages from accident to trial). Future losses require Ogden capitalisation: the expert states the multiplicand, the multiplier source (table number and discount rate), and the product. Where future loss is contested on duration or amount, the expert should present alternative scenarios - for example, loss to age 55 vs age 65 - clearly labelled for the court's assessment.
The Quantum Expert's Contribution
The forensic accountant or quantum expert prepares the underlying calculations that populate the Schedule. This includes: analysing tax records and employment contracts for earnings; reviewing care expert costings and applying multipliers; calculating pension loss using Ogden Tables 35–38; modelling accommodation costs post George v Biggs [2023]; and preparing interest schedules. The expert's CPR Part 35 report should mirror the Schedule structure, with the report providing the reasoning and assumptions and the Schedule providing the summary figures. Instructing the expert early ensures the Schedule reflects defensible methodology before it is served on the defendant.
Counter-Schedules and Joint Discussions
The defendant serves a Counter-Schedule responding to each head - accepting, disputing, or proposing alternative figures. Quantum experts on both sides should then meet under CPR Part 35 to produce a joint statement identifying agreed figures, disputed assumptions, and the reasons for disagreement. Agreed past losses and interest should be recorded to narrow trial issues. Disputed multiplicands, retirement ages, and care hours are the typical battlegrounds. Solicitors should ensure the joint meeting agenda covers each Schedule head systematically, with the experts permitted to discuss methodology openly while maintaining their independent duties to the court.
Updating the Schedule Before Trial
Schedules must be updated for: additional past loss periods as trial is adjourned; changed medical prognosis affecting life expectancy or care needs; new care expert evidence revising hourly rates or hours; and discount rate changes if a new statutory rate is set. The expert should provide a supplementary report or addendum rather than informal Schedule amendments without report support. Late substantial increases may attract adverse costs comment - proactive updating at each case management hearing demonstrates good conduct. For cases proceeding to periodical payments, the Schedule should present both lump sum and PPO scenarios for the court's comparison under Damages Act 1996.
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