The manuscript was completed in 1484, and written and illuminated in Italy. The volume is a tax book for the Apostolic Chancery containing details of benefices and their respective taxation of the late 15th-century Church.

The benefice headings are given in a gothic bookhand, while the remaining text is in a humanistic hand. The names of the benefices are to the left and centre of the page, and the taxable value is given in florins in a column to the right.

The list is arranged alphabetically, although under each heading the benefices themselves then appear to be in no particular order. Some entries are enhanced by scribal 'nota' beneath their headings; however, most only give a benefice name with taxation value. Geographical locations are occasionally specified for benefices.

Leaves are missing for entries from ‘C’ to ‘I’. The ‘C’ list is incomplete and ends at folio 20v, the record resumes with the final two entries of the ‘I’ list on folio 21r.

Scottish entries have been marked with an 'x' in pencil in the margins. The recto side of the second flyleaf to the rear has a 19th-century pencil inscription in the top right-hand corner which contains a list of Scottish benefices, accompanied by crosses to signify their apperance in the manuscript.

Each new alphabetical section has been decorated with an illuminated initial on a background of burnished gold with letters in red, yellow, blue, and pale lake, relieved with tracery. Occasionally these initials also feature foliage and floral designs.

Each benefice is introduced by paraphs in blue and red, alternately. Each folio has been lined and ruled recto and verso.

Folio 1r has a partial border, covering all margins except for the outer margin. The border is conventionally decorated with floral designs and volutes and sprays into margins. The colours used are blue, red, pale lake, green, burnished gold. In the bottom margin in the centre sit two griffins, red with blue wings, standing in profile on either side of an orb and cross which is decorated in blue with burnished gold.