Consultation outcome

Changes to DHSC group accounting manual 2025 to 2026

• From: Department of Health and Social Care
• Published: 7 February 2025
• Last updated: 30 June 2025 — See all updates

Applies to England

This consultation has concluded

Read the full outcome

Consultation response: changes to DHSC group accounting manual 2025 to 2026

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Detail of outcome

Feedback has been received from the user and audit community as well as technical experts, which has helped inform and enhance the development of the 2025 to 2026 group accounting manual (GAM).

Following this consultation and after consideration by the financial reporting advisory board, the 2025 to 2026 GAM is due to be published in June 2025.

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Original consultation

Summary

This consultation seeks views on the DHSC group accounting manual that applies to DHSC bodies for their annual reports and accounts.

This consultation ran from
2pm on 7 February 2025 to 11:59pm on 7 March 2025

Consultation description

The Department of Health and Social Care (DHSC) and its bodies within the DHSC accounting boundary are required by law to produce an annual report and accounts.

The group accounting manual (GAM) is DHSC’s guidance to bodies on preparing and publishing an annual report and accounts.

We are consulting on the content of the GAM for 2025 to 2026. Full details are explained in the consultation document.

Documents

DHSC group accounting manual 2025 to 2026 consultation exercise

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DHSC group accounting manual 2025 to 2026 (draft)

PDF, 2.07 MB, 362 pages

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Published 7 February 2025

Last updated 30 June 2025 + show all updates

1. 30 June 2025

   Added consultation response and link to 2025 to 2026 GAM.

2. 7 February 2025

   First published.