Collection

DHSC group accounting manuals

Accounting guidance for the Department of Health and Social Care (DHSC) group bodies.

• From: Department of Health and Social Care
• Published: 2 November 2016
• Last updated: 9 February 2024 — See all updates

DHSC issues accounting guidance for the DHSC group bodies including clinical commissioning groups, NHS trusts, NHS foundation trusts and arm’s length bodies. The DHSC group accounting manual sets out how DHSC group bodies should produce their annual report and accounts.

DHSC group accounting manual

• Changes to DHSC group accounting manual 2024 to 2025
  • 9 February 2024
  • Closed consultation
• DHSC group accounting manual 2023 to 2024
  • 2 April 2024
  • Guidance
• Changes to DHSC group accounting manual 2023 to 2024
  • 12 June 2023
  • Consultation outcome
• DHSC group accounting manual 2022 to 2023
  • 2 June 2023
  • Guidance
• Changes to DHSC group accounting manual 2022 to 2023
  • 4 October 2022
  • Consultation outcome
• DHSC group accounting manual 2021 to 2022
  • 22 April 2022
  • Guidance
• Changes to DHSC group accounting manual 2021 to 2022
  • 3 May 2022
  • Consultation outcome
• DHSC group accounting manual 2020 to 2021
  • 19 April 2021
  • Guidance
• Changes to DHSC group accounting manual 2020 to 2021
  • 29 May 2020
  • Consultation outcome
• DHSC group accounting manual 2019 to 2020
  • 9 April 2020
  • Guidance
• Changes to DHSC group accounting manual 2019 to 2020
  • 14 August 2019
  • Consultation outcome
• DHSC group accounting manual 2018 to 2019
  • 1 April 2019
  • Guidance
• Changes to DHSC Group Accounting Manual 2018 to 2019
  • 22 June 2018
  • Consultation outcome
• DHSC group accounting manual 2017 to 2018
  • 29 March 2018
  • Guidance
• DHSC guidance on laying accounts in Parliament
  • 22 May 2020
  • Guidance
• Changes to DH accounting guidance for NHS bodies: 2017 to 2018
  • 30 June 2017
  • Consultation outcome
• DHSC group accounting manual 2016 to 2017
  • 18 April 2017
  • Guidance
• Changes to the DH accounting guidance for all NHS bodies
  • 30 September 2016
  • Consultation outcome

General NHS finance guidance

• NHS trust FMA guidance: 2016 to 2017
  • 27 March 2017
  • Guidance
• NHS injury costs recovery scheme
  • 2 April 2024
  • Guidance
• DHSC annual report and accounts timetable
  • 19 January 2024
  • Guidance
• The Department of Health ALB consolidation schedules 2016 to 2017
  • 27 March 2017
  • Guidance

Published 2 November 2016
Last updated 9 February 2024 + show all updates

1. 9 February 2024

   Added 'Changes to DHSC group accounting manual 2024 to 2025'.

2. 12 June 2023

   Added 'DHSC group accounting manual 2023 to 2024'.

3. 9 February 2023

   Added 'Changes to DHSC group accounting manual 2023 to 2024' consultation.

4. 21 June 2022

   Added 'DHSC group accounting manual 2022 to 2023'.

5. 9 February 2022

   Added 'Changes to DHSC group accounting manual 2022 to 2023' consultation.

6. 12 May 2021

   Added 'DHSC group accounting manual 2021 to 2022' and 'Changes to DHSC group accounting manual 2021 to 2022'.

7. 1 May 2019

   Added 'DHSC group accounting manual 2019 to 2020'.

8. 22 January 2019

   Added 'Changes to DHSC group accounting manual 2019 to 2020' to DHSC group accounting manual section.

9. 22 January 2018

   Added changes to DHSC Group Accounting Manual 2018 to 2019 consultation.

10. 20 October 2017

    Added Department of Health annual report and accounts timetable.

11. 23 June 2017

    Department of Health group accounting manual 2017 to 2018 added.

12. 16 June 2017

    Guidance on laying accounts in Parliament added.

13. 26 January 2017

    Consultation on 2017-18 group accounting manual added.

14. 3 January 2017

    Added the NHS trust FMA guidance: 2016 to 2017

15. 2 November 2016

    First published.