Guidance

Instructions for completing the ASCFR 2025 to 2026

Published 20 May 2026

Applies to England

Introduction

This document sets out the guidance for completing the adult social care finance return (ASCFR).

You must follow this guidance closely to ensure that returns from different local authorities and regions are consistent and comparable. Any deviation from the guidance - for example, due to exceptional circumstances affecting data availability - must be agreed in advance with the Department of Health and Social Care (DHSC).

Note that, throughout this guidance, councils with adult social services responsibilities (CASSRs) are referred to as local authorities.

If you have any queries about completing this return or about the content of this guidance, or you need to ask for an exception, email ascfr@dhsc.gov.uk.

Note: 2025 to 2026 is the first year that the guidance for the ASCFR has been provided in this way and we also welcome your feedback at the contact email above.

About ASCFR

ASCFR collects detailed information on expenditure, income and service provision within adult social care in England. All local authorities are required to submit an ASCFR annually.

ASCFR provides a consistent, national framework for reporting social care finances, supporting transparency, comparability and accountability. It enables local authorities and central government to:

• monitor and benchmark costs and funding across local authorities
• understand financial trends in adult social care provision
• inform commissioning, planning and delivery of services locally
• ensure value for money in adult social care spending

The ASCFR collection should only record income and expenditure that has been spent on adult social care, as per the Care Act 2014. Adult social care only covers people receiving social care who are aged 18 or over.

The return captures expenditure by:

• primary support reason (PSR)
• age group
• service type

The return records sources of income including:

• client contributions
• NHS contributions
• payments from other local authorities
• charitable or other income

By standardising financial reporting, ASCFR supports local authorities to assess the cost and efficiency of services, comparing results across areas and providing a financial context for the adult social care outcomes framework (ASCOF).

The ASCFR complies with the Service Reporting Code of Practice (SeRCOP). The SeRCOP guidelines provide details of what should be included within each of the ASCFR reporting lines.

See the SeRCOP for local authorities 2025 to 2026 for further details.

Example timeline

The ASCFR is an annual collection with 2 separate collection windows:

• the mandated submission window (window 1)
• the refresh submission window (window 2)

There is an initial validation period between each submission window. This is to provide local authorities with the opportunity to receive a data quality report on their initial submissions, and then the time and opportunity to revise their figures during the second window, if necessary, before the collection closes.

Once the second window has closed, submitted data cannot be amended. As such, building data quality into the collection process aims to significantly reduce the margin for error. The collection timetable for 2026 is set out below. Dates for each year’s collection are also provided in the September notice of the previous year.

Table 1: 2026 collection timetable

Event	Date
Collection window 1 opens, and pro-forma becomes available on the Strategic Data Collection Service (SDCS)	20 May
Collection window 1 submission deadline	1 July
Validation period	1 July to 14 July
Validation reports received and collection window 2 opens	15 July
Collection window 2 submission deadline	12 August
Report publication	October

Local authorities will only receive a validation report from DHSC if they submit in collection window 1.

The deadlines for each collection window are not flexible, with the only exception being where local authorities have faced difficulties outside of their control. DHSC will assess these exceptions on a case-by-case basis. Use the contact email above to ask for an exception.

Materials

This section explains the materials available when completing the ASCFR and how best to use them.

The materials to complete your ASCFR are:

• instructions for completing ASCFR to maximise data quality and accuracy, which is this ‘Instructions for completing the ASCFR 2025 to 2026’ document
• the accompanying ‘ASCFR terminology and its usage’ document, which contains complete definitions and advice on inclusions and exclusions for all relevant terms used across the return
• the ASCFR pro-forma - the template that must be completed when making a return. This is only accessible through your SDCS account

ASCFR draft pro-forma: note that DHSC has decided against publishing a draft copy of the pro-forma on GOV.UK to avoid confusion during the collection. This is because annual validation data contained within the pro-forma means that only the version provided through SDCS each year can be used for your collection. If you would like to see a draft copy prior to the collection window, email ascfr@dhsc.gov.uk.

Issues identified in the 2024 to 2025 collection

Social services management and support services costs

We identified an issue with the handling of social services management and support services (SSMSS) costs in the 2024 to 2025 collection.

Description of issue

Having reached out to several local authorities following a freedom of information (FOI) request, DHSC identified that SSMSS costs are frequently not being apportioned and included within the relevant expenditure lines.

Action for local authorities

From the 2026 collection onwards, ensure that all SSMSS costs are apportioned as stated clearly within column S of the ‘FR001 LTS’, ‘FR002 STS’ and ‘non-SALT totals’ sheets, and not just included within non-SALT categories. For more detail, see the ‘ASCFR terminology and its usage’ document published alongside this guidance.

Reporting differences between ASCFR and the social care and public health revenue outturn (RO3)

Description of issue

Working alongside the Ministry of Housing, Communities and Local Government (MHCLG), several areas of inconsistency and incorrect reporting differences between ASCFR and MHCLG’s RO3 data collection have been identified.

Action for local authorities

From the 2026 collection onwards, review the updated guidance in the RO3 section of this guidance and ensure that figures are reported accordingly. This has been written alongside MHCLG, and an equivalent addition has been made to the RO guidance as well.

How to access the pro-forma

For each collection cycle, a new submission pro-forma is provided through the SDCS collection website.

If you have not used the SDCS collection website before, you must first register for access on the NHS England website, using the ‘SDCS Classic new user request form’ as detailed in step 1 on the page. You must then create a single sign-on account as detailed in step 2.

Once your access has been activated, you will have 30 days to log in and complete the set-up of your account.

You will be notified when collection window 1 opens and the pro-forma will be available to download.

Note: we advise that local authorities submit a test return in advance of the collection window 1 submission deadline. This reduces the risk of last-minute issues and helps ensure returns are submitted by the mandated deadline.

Completing the return

Submit your ASCFR using the populated pro-forma provided through the SDCS collection website at the start of the first collection window.

Important: only use the pro-forma available through SDCS.

Do not use an example or draft pro-forma for submission, as this will cause validation issues and may result in your submission being rejected in SDCS.

The pro-forma contains 13 separate sheets, but not all sheets require inputs from the user.

The sheets are as follows:

Contents

Lists the contents of the pro-forma and what is on each of the different sheets.

Instructions     

The instructions provide guidance on the technical completion of the pro-forma. Read this sheet in detail before completing the return.

Collection changes  

This sheet highlights any changes DHSC has made to the collection that local authorities need to be aware of when completing the return.

Validations       

This sheet provides some automated data-quality checks. There are occasions where the validation may show as breached while the data is correct, and a comments box is provided to explain each validation.

Compare year on year      

This sheet shows an annual comparison for significant figures in the return. This populates the validations sheet and should help local authorities spot significant changes and verify that these accurately reflect the data.

Sign-off sheet  

This sheet gathers details about the local authority completing the pro-forma, including the person responsible for submitting the data.

FR001 LTS       

This is the main collection sheet for all income and expenditure relating to long-term support (LTS).

FR002 STS       

This is the main collection sheet for all income and expenditure relating to short-term support (STS).

Non-SALT totals       

This is the main collection sheet for all income and expenditure that is not directly associated with either long-term or short-term support.

RO3 summary 

This sheet contains several voluntary cells and aims to improve comparisons between the local authority’s ASCFR submission and its RO3 return.

Activity    

This sheet gathers figures on activity for the local authority, which are to be used in the calculation of unit costs.

Unit costs

This sheet calculates and presents unit costs for different services provided by the local authority. This sheet populates automatically.

End sheet

This sheet provides supplementary information for each return by automatically gathering any comments added to other sheets.

FR001 LTS - long-term support

Long-term support captures expenditure on adult social care services provided to individuals who, following assessment or review, have an ongoing eligible need for support. These services typically represent the most complex, sustained and resource-intensive elements of adult social care provision.

This measure provides a consistent basis for:

• understanding the full cost of meeting long-term care needs
• comparing expenditure across client groups, service types and local authorities

When considered alongside short-term support, it supports analysis of how local authorities balance preventative and time-limited interventions with longer-term care and support, both locally and nationally.

Exclude any short-term episodes, intended for a time limited period, from this section.

Support settings

Within long-term support, costs are broken down further according to the setting in which the support was delivered. These include:

• nursing
• residential
• supported accommodation
• community: direct payments
• community: homecare
• community: supported living
• community: other long-term care

See the accompanying ‘ASCFR terminology and its usage’ document for:

• complete definitions for all support settings
• guidance on inclusions and exclusions

Completing this section

Enter expenditure on long-term support in this sheet. Complete all 3 sets of columns. Totals are calculated automatically as you enter data.

The 3 sets of columns are:

1. Gross total costs.
2. Income.
3. Capital charges and SSMSS.

There are 2 main ‘clusters’ of rows, split by age groups, as follows:

• 18 to 64 (FR001A)
• 65 and over (FR001B)

Each cluster of rows is then split by PSR, with a further breakdown of the support setting provided for each PSR.

Use the feedback boxes at the bottom of the sheet to record any issues or provide context to support validation and data processing.

Check the validation summary at the top right of the sheet to see how many mandatory items are completed and outstanding.

Fairer charging income

Within each breakdown per PSR, in addition to service setting, there is an additional row for reporting fairer charging income. This is pre-populated with ‘N/A’ in most columns as it is not applicable.

Include only client contributions relating to non-residential care packages provided under fairer charging arrangements (such as homecare or community-based personal care and support). Record this income against the fairer charging rows and/or columns in the pro-forma.

Do not record income that does not relate to fairer charging in the fairer charging rows.

Record client contributions for other community-based services that are charged separately, including meals and day care, under the relevant service setting, which is typically ‘community: other long-term care’. Where no income is received for these services, enter ‘0’.

Exclude income associated with direct payments from fairer charging, as direct payments do not fall within fairer charging arrangements. Where applicable, record any such income against the appropriate non-fairer charging category.

It is expected that there will be limited or no income recorded in some service columns for the services listed. Where there is no relevant income, enter ‘0’.

How to record in-house provision by a local authority

If you need to record in-house provision by a local authority, email ascfr@dhsc.gov.uk and we will advise how this should be recorded. We expect this to be by exception only.

FR002 STS - short-term support

Short-term support captures expenditure on adult social care services that are time-limited and provided following assessment or review, where the primary purpose is to address an immediate or temporary need. These services are intended either to maximise independence or to provide temporary support while a longer-term outcome is determined.

This measure supports a consistent understanding of the cost and role of short-term interventions within the adult social care system. When considered alongside long-term support, it enables analysis of how local authorities use preventative, reablement and other temporary services to, both locally and nationally:

• manage demand
• reduce reliance on ongoing care
• respond to short-term changes in individuals’ circumstances

Support settings

Within short-term support the PSRs are analysed between:

• ‘short-term care to maximise independence’ (ST-Max, also known as reablement), which includes all episodes of support provided that are intended to be:
  • time-limited
  • maximise the independence of the individual
  • reduce or eliminate their need for ongoing support
• ‘short-term care - other’, which includes time-limited services that are not intended primarily to maximise independence, but which are provided to meet an immediate or temporary need

For complete definitions for all support settings, as well as guidance on inclusions and exclusions, see the accompanying ‘ASCFR terminology and its usage’ document.

Completing this section

Enter expenditure on short-term support in this sheet. Complete all 3 sets of columns. Totals are calculated automatically as you enter data.

The 3 sets of columns are:

1. Gross total costs.
2. Income.
3. Capital charges and SSMSS.

There are 2 main ‘clusters’ of rows, split by age groups, as follows:

• 18 to 64 (FR002A)
• 65 and over (FR002B)

Each cluster of rows is then split by PSR, with a further breakdown between expenditure to maximise independence and other short-term support.

Use the feedback boxes at the bottom of the sheet to record any issues or provide context to support validation and data processing.

Check the validation summary at the top right of the sheet to see how many mandatory items are completed and outstanding. Use the validations sheet to investigate and resolve any breached validations.

Non-SALT totals (and summaries)

Enter expenditure for social care activities that are not split by short-term or long-term care. Include the following categories:

• social support: substance misuse support
• social support: asylum seeker support
• social support: support to carers (which is further split between ‘community: direct payments’ and ‘community: other’)
• social support: support for isolation/other
• assistive equipment and technology
• social care activities
• information and early intervention
• commissioning and service delivery

Completing this section

Complete the same 3 column groups as in FR001 and FR002: gross total costs, income, and capital charges and SSMSS.

In addition to the non-SALT and support services (the top table), this sheet contains an overall summary of all data submitted for long-term, short-term and non-SALT support (bottom table). Review the automatically calculated summary to check figures are correct.

Check the validation summary at the top right of the sheet to see how many mandatory items are completed and outstanding. Use the validations sheet to investigate and resolve any breached validations.

Use the feedback boxes at the bottom of the sheet to record any issues or provide context to support validation and data processing.

Better Care Fund, and specific and special grants

The bottom of the non-SALT totals sheet includes mandatory cells for:

• the reporting of income from the Better Care Fund (I52)
• the total expenditure funded by specific and special grants (L56)

Better Care Fund (I52)

Enter the amount of ‘Income from NHS’ that relates specifically to the Better Care Fund in this cell. This value should be a subset of the total ‘Income from NHS’. Do not subtract Better Care Fund income from the total income from NHS fields.

Specific and special grants (L56)

Include expenditure funded by specific and special grants in the relevant expenditure columns. Enter the total value of specific and special grants in cell L56 at the bottom of the non-SALT totals sheet.

RO3

The purpose of this sheet is to support comparisons between the ASCFR and the RO3 collection. Following the migration of ASCFR to DHSC in 2025, we are working with MHCLG to review the relationship between ASCFR and RO3, with the aim of improving consistency and ‘read across’ between the 2 returns. As a result, we have made updates both to the guidance below and, similarly, MHCLG has updated the RO3 guidance. Read the fundamental differences below before finalising and reporting any differences between your local authority’s submissions.

Fundamental differences between the ASCFR and RO3 return

There are several fundamental differences in what should be included in the ASCFR and RO3 return. These differences reflect the differences in purpose and design between ASCFR and RO3 as follows:

• RO3 covers all local authority revenue and income, providing a high-level view of spend across services to understand overall drivers
• ASCFR focuses specifically on adult social care revenue and income (as defined by the Care Act 2014), collecting more detailed data to meet DHSC policy and wider stakeholder needs

As ASCFR is now a DHSC publication, there are 2 central government publications on adult social care spend. It is therefore particularly important that the collections remain aligned and consistent.

For the categories given below, include the costs in ASCFR, but exclude from RO3 and instead include them in the RO collection form stated.

These are the only differences expected between the returns.

Table 2: core differences between ASCFR and RO3

Cost type	ASCFR	RO3
Depreciation	Include	Exclude (include in revenue outturn summary (RS) instead)
Improved Better Care Fund (iBCF) and other specific and special grants	Include	Exclude (include in specific and special revenue grants (RG) instead)
Apprenticeship levies	Include	Exclude (include in RS instead)

Previously, local authorities have reported incorrect differences due to handling of areas such as continuing healthcare (CHC) or Section 117 support under the Mental Health Act 2025. The information below clarifies the position for both ASCFR and RO3. MHCLG has added a version of this information to the RO3 guidance for consistency.

For both ASCFR and RO3:

• exclude any expenditure or income relating to CHC
• exclude any expenditure or income relating to Section 117 support
• include expenditure on NHS-funded nursing care placements (FNC) net of NHS payments, therefore recording only the final cost paid by the local authority
• include gross expenditure reimbursed by NHS bodies under Section 256 of the National Health Service Act 2006, netting off the NHS contribution
• include gross expenditure relating to joint or integrated services under Section 75 agreements of the NHS Act 2006, netting off income from the NHS

Recharges

Recharges are included within the RO returns to reflect transfers across local authority services and ensure the correct area is charged for the service. These are only applicable to RO3. However as these are transfers, the net impact should be zero between the returns.

Completing the sheet

We ask that you discuss with colleagues who complete the RO3 return within your local authority to identify and understand any differences between the returns and to include explanations within the ASCFR where possible.

This sheet is currently voluntary. Only the first 2 columns require inputs. All other columns populate automatically. At the top right of the sheet, you will find information on the number of voluntary items completed and outstanding.

Ensure you check the validations sheet to identify and resolve any issues.

As with other sheets, a feedback section is available at the bottom of the sheet. You can use this to:

• provide additional context to your data
• explain difficulties encountered while completing the fields

Reconciliation between ASCFR and RO3

Ensure expenditure and income recorded in the non-SALT totals sheet of the ASCFR return match the equivalent areas of the RO3 return, as shown in the table below.

Table 3: mapping between ASCFR and RO3 codes

ASCFR item reference	ASCFR pro-forma reference (cell)	RO3 reference (E code)
Physical support - 18 to 64	A31	E32
Physical support - 65 and over	A32	E33
Sensory support - 18 to 64	A33	E34
Sensory support - 65 and over	A34	E35
Support for memory and cognition - 18 to 64	A35	E36
Support for memory and cognition - 65 and over	A36	E37
Learning disability support - 18 to 64	A37	E38
Learning disability support - 65 and over	A38	E39
Mental health support - 18 to 64	A39	E40
Mental health support - 65 and over	A40	E41
Social support: substance misuse support	A41	E48
Social support: asylum seeker support	A42	E49
Social support: support to carer	A43	E51, E38, E39
Social support: support for isolation/other	A44	E50
Assistive equipment and technology	A45	E52, E43, E43
Social care activities	A46	E54, E46, E47
Information and early intervention	A47	E55, E52, E57
Commissioning and service delivery	A48	E56, E58, E59
Adult social care total	A49	E60

Table 4: mapping between ASCFR columns and RO3 columns

ASCFR item ref	ASCFR columns	RO3 column (number)
Total expenditure (including joint arrangements)	F	3
Client contributions (sales, fees and charges)	G	4
Other income	H, I and J	5
Total income (including joint arrangements)	K	6
Net current expenditure	L	7

Activity and unit costs

Unit costs show the average cost of providing a service to a single client. In the ASCFR, these are reported as ‘gross weekly expenditure per person for clients receiving long-term support’.

Unit costs are the gross hourly expenditure per person for clients receiving short-term support to maximise independence. They combine directly attributable expenditure with an appropriate share of overheads. They allow comparisons between different services, age groups, support settings and provision types, and help local authorities understand trends over time.

To calculate unit costs, additional information is required on the number of resident weeks delivered during the year for each PSR and age group. This is collected in the activity sheet.

For long-term support, unit costs are calculated for each PSR and age group, for both residential care and nursing care.

For short‑term support, unit costs are calculated for each PSR and age group for short‑term care to maximise independence only.

See the ‘Notes on recording activity’ section below for further guidance.

Unit costs for homecare are calculated by the average standard hourly rate for personal care. Two rates must be collected:

• one for the average standard hourly rate for internally provided homecare
• one for the average standard hourly rate for externally provided domiciliary care

This may require applying a weighting across several providers to produce a meaningful single average.

Completing the activity sheet

The data collected in this sheet supports the automatic calculation of unit costs. All cells in this sheet are mandatory.

The sheet has 2 columns, which ask for in-house provision and external provision:

• for long‑term support, you must enter the number of weeks
• for short‑term support, you must enter the number of hours

Failure to enter activity in the correct units will result in incorrect unit‑cost calculations.

There are 3 ‘clusters’ of rows in the sheet, as follows:

1. Long-term support - by age group and PSR.
2. Homecare (average standard hourly rate).
3. Short-term support - by age group and PSR.

These are followed by a mandatory question asking whether your authority has been affected by capital or other revaluations.

As with other worksheets, a count of mandatory items completed is displayed. Check the validations sheet if any issues arise. You should also use the feedback cells at the bottom of the activity sheet and unit costs sheet to provide any additional context.

Notes on recording activity

When recording activity data for the ASCFR, you must apply the same underlying principles used elsewhere in the return. This includes consistent definitions of:

• long‑term residential care
• long‑term nursing care

When recording care weeks for finance purposes, long‑term care weeks must exclude weeks for:

• fully NHS-funded clients
• self-funding clients
• Section 256 clients

Where a client receives adult social care services that are funded from more than one source, you must apportion the activity and report only the proportion funded by adult social care.

If an individual receives no adult social care funding, you must exclude them entirely.

Long-term calculation (residential and nursing care)

To calculate unit costs for residential and nursing care, you must enter the number of resident weeks provided by the local authority between 1 April and 31 March of the reporting year.

The total number of weeks each PSR service user was supported in residential and nursing care must be recorded, including:

• nursing placements
• in‑house residential placements
• externally provided residential placements

These must be split by age group:

• 18 to 64
• 65 and over

Clients whose care does not incur social care costs for the local authority (for example: Section 256, self‑funded or NHS‑funded clients) must be excluded from the measure, while full‑cost clients must be included.

Calculating number of weeks provision

Within the activity sheet, local authorities must calculate the number of weeks of provision relative to a full week of care.

For example, if a client receives 5 hours of care per day, the calculation would be:

5 hours multiplied by 7 days, which equals 35 hours per week.

Then:

35 hours divided by 168 hours in a week, which equals 0.21 weeks of provision.

If the client receives this support for 26 weeks of the year, the calculation would be:

0.21 multiplied by 26, which equals 5.46 weeks of provision for the year.

Short-term calculation (ST-Max)

The number of hours included in the activity measure should reflect the guidance for short-term support to maximise independence.

This measure includes all time‑limited episodes of support intended to maximise independence and reduce or eliminate the need for ongoing support.

At the end of the support, a review or assessment for ongoing care will take place to determine what will follow. There is no requirement to know what will follow to be counted in this measure.

Episodes of respite care should be excluded because:

• they are usually part of a longer‑term support package
• they are commissioned because a carer needs support

The total number of hours each service user was supported during the year must be recorded, with breakdowns between:

• in‑house provision
• provision by others

Data must be split by age group:

• 18 to 64
• 65 and over

Homecare average standard hourly rates

Previous unit costs were based on dividing total expenditure by the total number of homecare hours delivered. However, this does not reflect the actual hourly rate paid to external providers.

Unit costs must now be based on the actual hourly rate paid. Two rates must be provided:

• the standard hourly rate for in‑house homecare
• the average of all standard hourly rates paid to external providers

Local authorities with multiple providers must calculate a weighted average (for example, based on hours delivered).

The rate should reflect the standard hourly rate for personal care only - not:

• waking nights
• sleeping‑in services
• 24‑hour care

This ensures that comparisons can be made between local authorities.

The hourly rates and cost data submitted are used nationally to calculate the total volume of homecare delivered.

Finalising and submitting the return

Format

When completing the form, keep the following in mind:

• you must submit the file must in .xlsx format. Any other format, including .xls files, will not be accepted by the submission tool
• the submission file is locked so that only cells requiring data can be edited. Ensure that you are using the most up‑to‑date version of the collection form and that you do not make any changes to the structure of the sheet. Any structural changes may prevent your data from being processed correctly
• ensure all financial data is entered in £1,000s. For example, if the figure is £12,513,000 enter 12,513 in the required cell
• ensure all activity data is recorded in the correct units (weeks or hours). Entering activity in the wrong units will result in incorrect unit‑cost calculations

Cover sheet and authorisation

The steps for completing the cover sheet are as follows:

1. Select your local authority from the drop‑down menu. This allows other sections of the form to populate automatically.
2. Provide details of the authorising senior officer who has signed off your submission as complete and accurate.
3. A summary of completeness is provided on the cover sheet. Ensure you have completed all mandatory fields and as many voluntary fields as possible before submission.
4. Ensure that you read the instructions for completion in full. If you need clarification, check this guidance or contact ascfr@dhsc.gov.uk.

Validations

The validations sheet contains all validation rules relevant to your data. They work as follows:

• where a validation is passed, the cell will display green
• where a validation is breached, it will display red to make it easy to identify issues

Ensure you thoroughly review the validations sheet and resolve any errors. While breaches may indicate incorrect data entry, we recognise that in some cases data may fail validation even when correct.

Each validation row includes a breach reason cell. Use this to explain why a validation has failed, especially where the data is accurate - for example, when figures vary significantly from the previous year due to known factors.

Ensure a breach reason is provided for every failed validation. This helps reduce the need for follow‑up queries after submission. After entering a breach reason, the validation will change from red to amber.

Final checklist

Before submitting your ASCFR, ensure that:

• all mandatory fields are completed in line with the ‘count of mandatory data items completed’ on the top right of the FR001 LTS, FR002 STS, non-SALT totals and activity tabs
• all figures are recorded in the correct units (for example, financial data in £1,000s and activity in weeks or hours)
• all validations have been reviewed and addressed as highlighted in the validations sheet. Where a validation has failed but you have validated the data, ensure that you have provided a clear and concise breach reason
• you have checked for any negative values before submitting your return. Negative values should only be included where they are valid and expected
• totals and summaries match your source data. Double‑check that summary tables accurately reflect your detailed entries
• you have done consistency checks between your ASCFR figures and your local authority’s RO3 return. For example, ensure figures align with your RO3 return where relevant, and explain any differences clearly in the comments boxes
• use only the abbreviations already defined in this guidance
• all contact details - particularly email addresses - are correct
• no information appears in your return that cannot be published, such as drafting notes or ‘not for publication’ statements