Corporate report
FCDO Supplementary Estimate Memorandum 2025 to 2026
This memorandum explains the changes in Foreign, Commonwealth & Development Office (FCDO) budgets as part of HM Treasury’s 2025 to 2026 Supplementary Estimates.
Documents
Details
This memorandum gives further explanation of the FCDO’s entry in HM Treasury’s 2025 to 2026 Supplementary Estimates presented to Parliament on 10 February 2025.
It is divided into 3 sections:
- FCDO objectives, budgets, main areas of spending and drivers for changes in spending including efficiency initiatives
- detail on budget changes presented in the Supplementary 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 details of major FCDO projects
Parliament votes separately for the Foreign, Commonwealth & Development Office Overseas Superannuation Account because, for supply purposes, it is deemed to be a department in its own right. A separate memorandum has not been published for the Overseas Superannuation Account budgets as there have been no changes in the HM Treasury’s 2023 to 2024 Supplementary Estimates.
Updates to this page
Published 12 February 2026