Open consultation

Changes to DHSC group accounting manual 2026 to 2027

• From: Department of Health and Social Care
• Published: 26 January 2026

Applies to England

Summary

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

This consultation closes at
11:59pm on 23 February 2026

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 2026 to 2027. Full details are explained in the consultation document.

Documents

DHSC group accounting manual 2026 to 2027 consultation exercise

HTML

DHSC group accounting manual 2026 to 2027 (draft)

PDF, 2.09 MB, 352 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email publications@dhsc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Ways to respond

Respond online

Published 26 January 2026