Guidance

DHSC group accounting manual 2025 to 2026

Mandatory annual reports and accounts guidelines for the Department of Health and Social Care (DHSC) group bodies.

• From: Department of Health and Social Care
• Published: 30 June 2025

Documents

DHSC group accounting manual 2025 to 2026

PDF, 2.09 MB, 352 pages

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Details

The Department of Health and Social Care (DHSC) group accounting manual (GAM) includes mandatory accounting guidance for DHSC group bodies completing statutory annual reports and accounts.

These group bodies include:

• integrated care boards
• NHS trusts
• NHS foundation trusts
• arm’s length bodies

The GAM is approved by the HM Treasury financial reporting advisory board. It’s based on the 2025 to 2026 Government Financial Reporting Manual.

Published 30 June 2025