DHSC group accounting manual 2026 to 2027

Guidance

DHSC group accounting manual 2026 to 2027

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:: 2 June 2026

Documents

PDF, 2.02 MB, 354 pages

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Details

罢丑别听Department of Health and Social Care (DHSC)聽group accounting manual (GAM) includes mandatory accounting guidance for聽DHSC聽group bodies completing statutory annual reports and accounts.

These group bodies include:

integrated care boards
NHS trusts
NHS foundation trusts
arm鈥檚 length bodies

罢丑别听GAM聽is approved by the HM Treasury聽Financial Reporting Advisory Board. It鈥檚 based on the 2026 to 2027聽Government Financial Reporting Manual.

Published 2 June 2026

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