Dates for issuing and submitting DHSC鈥檚 annual report and accounts for the 2025 to 2026 financial year are outlined in the following tables.
All deadlines are 5pm unless otherwise stated.
December 2025
| Date |
Activity |
| Wednesday 31 December |
Final date for emailing invoices up to 31 December 2025 |
January 2026
| Date |
Activity |
| Tuesday 6 January |
Issue of听month 9 (M9)听receivable and payable statements between group bodies |
| Thursday 15 January |
Agreement of听M9听receivable and payable deadline |
| Monday 19 January |
Issue of听M9 income and expenditure听(I&E)听statements between group bodies |
| Wednesday 21 January (midday) |
M9听accounts submission:听arm鈥檚 length body (ALB)听consolidation schedules including听Agreement of Balances听(AoB) data to听DHSC
|
| Friday 23 January (9am) |
M9听accounts submission: commissioner forms including AoB data to NHSE
|
| Friday 23 January (midday) |
M9听accounts submission: provider forms including听AoB data to NHS England (NHSE) |
| Friday 30 January |
M9听receivable and payable variances issued to individual bodies |
February 2026
| Date |
Activity |
| Wednesday 4 February |
Deadline for agreement of听M9听I&E
|
| Friday 6 February (9am) |
Submission of commissioners听M9听I&E AoB听data to NHSE (including receivable and payable) |
| Friday 6 February (midday) |
Submission of providers听M9听I&E AoB听data to NHSE (including receivable and payable) |
| Friday 6 February (midday) |
Submission of听ALB听M9听I&E AoB听data to DHSC (including receivable and payable) |
| Friday 13 February |
M9听I&E听variances issued to individual bodies |
| Wednesday 25 February (9am) |
Resubmission of听M9听commissioner听I&E听and receivable and payable AoB听data to听NHSE
|
| Wednesday 25 February (midday) |
Resubmission of听M9听provider听I&E听and receivable and payable AoB听data to听NHSE
|
| Wednesday 25 February (midday) |
Resubmission of听M9听ALB听I&E听and receivable and payable AoB听data to听DHSC
|
March 2026
| Date |
Activity |
| Wednesday 4 March |
M9听resubmitted variances (I&E听and听receivable and payable) issued to individual bodies |
| Monday 23 March |
Final date for invoicing within NHS before听month 12 (M12) AoB exercise |
| Tuesday 24 March |
Final invoice payment date within NHS before听M12 AoB听exercise |
| Friday 27 March |
Issue of听M12听receivable and payable statements between group bodies |
April 2026
| Date |
Activity |
| Friday 3 April |
Bank holiday - Good Friday |
| Monday 6 April |
Bank holiday - Easter Monday |
| Thursday 9 April |
Deadline for agreement of听M12听receivable and payable and issue of accruals statements and听I&E听statements between group bodies |
| Friday 17 April |
Deadline for agreement of听M12听I&E听and completion of accruals discussion exercise |
| Friday 24 April (9am) |
M12听unaudited accounts submission:听ALB听consolidation schedules including AoB听data to听DHSC
|
| Monday 27 April (9am) |
M12听unaudited accounts submission: commissioner forms including AoB听data to听NHSE
|
| Monday 27 April (midday) |
M12听unaudited accounts submission: provider forms including AoB听data to听NHSE
|
May 2026
| Date |
Activity |
| Monday 4 May |
Bank holiday - early May |
| Tuesday 5 May |
M12 AoB听variances (receivable and payable and听I&E) issued to individual bodies |
| Monday 11 May (9am) |
Resubmission of commissioner AoB听(receivable and payable and听I&E) to听NHSE
|
| Monday 11 May (midday) |
Resubmission of provider AoB only (receivable and payable and I&E) to NHSE
|
| Monday 11 May |
Resubmission of听ALB AoB听only (receivable and payable and听I&E) to DHSC
|
| Monday 25 May |
Bank holiday - late May |
June 2025
| Date |
Activity |
| Friday 19 June (9am) |
Audited accounts submission: commissioner forms including AoB data to NHSE
|
| Friday 19 June |
Audited accounts submission: ALB consolidation schedules including AoB data to DHSC
|
| Friday 26 June (midday) |
Audited accounts submission: provider forms including听AoB听data to听NHSE
|
Updates to this page
Published 16 December 2025