Corporate report

FCDO Main Estimates Memorandum 2026 to 2027

This memorandum explains the changes in the Foreign, Commonwealth & Development Office (FCDO) budgets as part of HM Treasury’s 2026 to 2027 Main Estimates.

Documents

FCDO Main Estimates Memorandum 2026 to 2027: tables

Details

This memorandum gives further explanation of the FCDO’s entry in HM Treasury’s 2026 to 2027 Main Estimates presented to Parliament on 29 April 2026.

The estimate memorandum is divided into 3 sections:

  • FCDO objectives, budgets, main areas of spending and drivers for changes in spending
  • detail on budget changes presented in the Main Estimate, in particular additional funding from the Treasury, funding returned to the Treasury and budget transfers between central government departments
  • how FCDO spending relates to performance against priorities and also gives details of major FCDO projects

There is a separate memorandum for the Foreign, Commonwealth & Development Office: Overseas Superannuation. The Overseas Superannuation Account is voted for separately by Parliament because it is deemed for supply purposes to be a department in its own right.

Updates to this page

Published 29 April 2026

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