Dates for issuing and submitting DHSC’s annual report and accounts for the 2025 to 2026 financial year are outlined in the following tables.
All deadlines are 5pm unless otherwise stated.
December 2025
| Date |
Activity |
| Wednesday 31 December |
Final date for emailing invoices up to 31 December 2025 |
January 2026
| Date |
Activity |
| Tuesday 6 January |
Issue of month 9 (M9) receivable and payable statements between group bodies |
| Thursday 15 January |
Agreement of M9 receivable and payable deadline |
| Monday 19 January |
Issue of M9 income and expenditure (I&E) statements between group bodies |
| Wednesday 21 January (midday) |
M9 accounts submission: arm’s length body (ALB) consolidation schedules including Agreement of Balances (AoB) data to DHSC
|
| Friday 23 January (9am) |
M9 accounts submission: commissioner forms including AoB data to NHSE
|
| Friday 23 January (midday) |
M9 accounts submission: provider forms including AoB data to NHS England (NHSE) |
| Friday 30 January |
M9 receivable and payable variances issued to individual bodies |
February 2026
| Date |
Activity |
| Wednesday 4 February |
Deadline for agreement of M9 I&E
|
| Friday 6 February (9am) |
Submission of commissioners M9 I&E AoB data to NHSE (including receivable and payable) |
| Friday 6 February (midday) |
Submission of providers M9 I&E AoB data to NHSE (including receivable and payable) |
| Friday 6 February (midday) |
Submission of ALB M9 I&E AoB data to DHSC (including receivable and payable) |
| Friday 13 February |
M9 I&E variances issued to individual bodies |
| Wednesday 25 February (9am) |
Resubmission of M9 commissioner I&E and receivable and payable AoB data to NHSE
|
| Wednesday 25 February (midday) |
Resubmission of M9 provider I&E and receivable and payable AoB data to NHSE
|
| Wednesday 25 February (midday) |
Resubmission of M9 ALB I&E and receivable and payable AoB data to DHSC
|
March 2026
| Date |
Activity |
| Wednesday 4 March |
M9 resubmitted variances (I&E and receivable and payable) issued to individual bodies |
| Monday 23 March |
Final date for invoicing within NHS before month 12 (M12) AoB exercise |
| Tuesday 24 March |
Final invoice payment date within NHS before M12 AoB exercise |
| Friday 27 March |
Issue of M12 receivable and payable statements between group bodies |
April 2026
| Date |
Activity |
| Friday 3 April |
Bank holiday - Good Friday |
| Monday 6 April |
Bank holiday - Easter Monday |
| Thursday 9 April |
Deadline for agreement of M12 receivable and payable and issue of accruals statements and I&E statements between group bodies |
| Friday 17 April |
Deadline for agreement of M12 I&E and completion of accruals discussion exercise |
| Friday 24 April (9am) |
M12 unaudited accounts submission: ALB consolidation schedules including AoB data to DHSC
|
| Monday 27 April (9am) |
M12 unaudited accounts submission: commissioner forms including AoB data to NHSE
|
| Monday 27 April (midday) |
M12 unaudited accounts submission: provider forms including AoB data to NHSE
|
May 2026
| Date |
Activity |
| Monday 4 May |
Bank holiday - early May |
| Tuesday 5 May |
M12 AoB variances (receivable and payable and I&E) issued to individual bodies |
| Monday 11 May (9am) |
Resubmission of commissioner AoB (receivable and payable and I&E) to NHSE
|
| Monday 11 May (midday) |
Resubmission of provider AoB only (receivable and payable and I&E) to NHSE
|
| Monday 11 May |
Resubmission of ALB AoB only (receivable and payable and I&E) to DHSC
|
| Monday 25 May |
Bank holiday - late May |
June 2025
| Date |
Activity |
| Friday 19 June (9am) |
Audited accounts submission: commissioner forms including AoB data to NHSE
|
| Friday 19 June |
Audited accounts submission: ALB consolidation schedules including AoB data to DHSC
|
| Friday 26 June (midday) |
Audited accounts submission: provider forms including AoB data to NHSE
|
Updates to this page
Published 16 December 2025