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Form

Capital outturn return

Form and guidance for capital outturn return (COR).

From:
Ministry of Housing, Communities and Local Government, Department for Levelling Up, Housing and Communities and Ministry of Housing, Communities & Local Government (2018 to 2021)
Published:
16 August 2013
Last updated:
23 July 2026 — See all updates

Applies to England

Documents

COR: capital outturn return 2025 to 2026

MS Excel Spreadsheet, 1.33 MB

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COR: capital outturn return guidance notes

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Supplementary guidance notes on adequate validation explanation for capital forms

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Details

COR form to be completed by local authorities, along with accompanying guidance notes.

Our local government finance privacy notice sets out what we do to protect personal information.

Updates to this page

Last updated:
23 July 2026
Show all updates

  1. A correction was made to the table reference in the guidance which provides clarification about Exceptional Financial Support (EFS) pertaining to 16(2).

  2. The COR: capital outturn return 2025 to 2026 file attachment has been updated for 2025 to 2026. The COR: capital outturn return guidance notes has also been updated for 2025 to 2026.

  3. Updated supporting documents and attachments for COR collection 2024/25.

  4. COR 23/24 Form updated

  5. The COR form has been added for 2023-24 and the guidance note amended.

  6. Updated form and guidance notes for 2022 to 2023.

  7. Updated form for 2021 to 2022.

  8. Updated form 2020 to 2021.

  9. Added supplementary guidance notes.

  10. Added privacy policy.

  11. Updated guidance notes.

  12. Added forms and guidance for 2019 to 2020.

  13. Added COR: capital outturn return 2018 to 2019 form and guidance notes.

  14. Added forms and guidance for 2017 to 2018.

  15. Added forms and guidance for 2016 to 2017.

  16. Added forms and guidance for 2015 to 2016.

  17. Added forms and guidance for 2043 to 2015.

  18. Added forms and guidance for 2013 to 2014.

  19. First published.

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