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Guidance

DHSC group accounting manual 2025 to 2026

Mandatory annual reports and accounts guidelines for the Department of Health and Social Care (DHSC) group bodies.

From:
Department of Health and Social Care
Published:
30 June 2025
Last updated:
30 March 2026 — See all updates

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PDF, 2.1 MB, 353 pages

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DHSC group accounting manual 2025 to 2026: additional guidance, version 2

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Details

°Õ³ó±ðÌýDepartment of Health and Social Care (DHSC) group accounting manual (GAM) includes mandatory accounting guidance for DHSC group bodies completing statutory annual reports and accounts.

These group bodies include:

  • integrated care boards
  • NHS trusts
  • NHS foundation trusts
  • arm’s length bodies

°Õ³ó±ðÌýGAM is approved by the HM Treasury financial reporting advisory board. It’s based on the 2025 to 2026 Government Financial Reporting Manual.

Updates to this page

Published 30 June 2025
Last updated 30 March 2026 Show all updates

  1. Added updated version of the DHSC group accounting manual 2025 to 2026 - changes are detailed in the ‘additional guidance' document, with a revision of FAQ 5 in paragraph 46.

  2. Added updated version of group accounting manual and additional guidance document that details the changes made to the 2025 to 2026 manual.

  3. First published.

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