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

Documents

PDF, 2.09 MB, 352 pages

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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

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