Annual revenue outturn returns: letter to local authorities
Updated 24 April 2026
Applies to England
© Crown copyright 2026
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This publication is available at https://www.gov.uk/government/publications/general-fund-revenue-account-outturn/annual-revenue-outturn-returns-letter-to-local-authorities
Letter from:
Tom Crowther
Head of Local Authority Revenue Account Data Collections
Ministry of Housing, Communities and Local Government
E-mail: lgf1.revenue@communities.gov.uk
to:
The Chief Financial Officer of all local authorities in England
24 April 2026
Dear Sir/Madam,
Statutory Annual Revenue Outturn (RO) Data Return for 2025-26
1. Please find on our collection page:
(i) The form for your authority’s revenue expenditure and financing outturn return for 2025-26
(ii) The Points to note and changes document
(iiii) Reference documents: specific guidance, general guidance, and new management and support service guidance
These have also been shared with our usual contacts for the RO return in your authority.
2. We must remind you that:
(i) The information specified on the RO forms is required by the Secretary of State under section 168 of the Local Government Act 1972. The RO 2025-26 return is due by Friday 24 July 2026. Authorities are required to provide their best estimates by the deadline; these will be published as provisional outturn.
(ii) You are also required to ensure that a certified return is emailed by Friday 9 October 2026. Where any further significant updated figures become available subsequently, a further updated form should also be emailed to us, as we will publish at least two further updated data releases.
3. Following focus group discussions with a number of authorities, a dedicated guidance document has been developed to illustrate the new required approach to reporting recharged management and support services. Please ensure your teams are familiar with these new requirements and have reviewed the guidance. A webinar will be held on 30 April to explain these changes in more detail and your team should have received an invite.
4. The completed forms, as well as any queries, should be e-mailed to: lgf1.revenue@communities.gov.uk. NB. Given the large number of excel forms that we receive by email, if you are sending an email with a query, or if you are otherwise seeking a response, please send your message in a separate email without any Excel attachment.
Thank you for your continued efforts in providing high quality data.
Yours faithfully,
Tom Crowther
Head of Local Authority Revenue Account Data Collections
Ministry of Housing, Communities and Local Government