Guidance

DHSC group accounting manual 2024 to 2025

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
7 August 2024
Last updated
24 June 2025 鈥� See all updates

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DHSC group accounting manual 2024 to 2025: additional guidance, version 3

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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 financial reporting advisory board. It鈥檚 based on the 2024 to 2025 Government Financial Reporting Manual.

Updates to this page

Published 7 August 2024
Last updated 24 June 2025 show all updates

  1. Added an updated version of the DHSC group accounting manual 2024 to 2025. Changes are detailed in paragraphs 48 and 49 of 'DHSC group accounting manual 2024 to 2025: additional guidance, version 3'.

  2. Added updated version of the DHSC group accounting manual 2024 to 2025 - changes are detailed in the 鈥榓dditional guidance' document, with revisions of FAQ 5 in paragraphs 42 and 47.

  3. Added updated version of group accounting manual and additional guidance document that details the changes made to the 2024 to 2025 manual.

  4. First published.

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