Guidance

Government Financial Reporting Manual: 2025-26

The government financial reporting manual is the technical accounting guide for the preparation of financial statements.

• From: HM Treasury
• Published: 19 December 2024
• Last updated: 16 December 2025 — See all updates

Documents

2025-26 Government Financial Reporting Manual

Ref: ISBN 978-1-917151-75-7, PU 3481

PDF, 1.65 MB, 162 pages

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2025-26 Amendment Record

PDF, 110 KB, 7 pages

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2025-26 Agency Pink

PDF, 571 KB, 45 pages

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2025-26 Department Yellow

PDF, 947 KB, 64 pages

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2025-26 NDPB Green

PDF, 543 KB, 39 pages

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2025-26 Pension Scheme Magenta

PDF, 580 KB, 30 pages

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2025-26 Trust Statement Purple

PDF, 178 KB, 10 pages

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Details

The government financial reporting manual is the technical accounting guide for the preparation of financial statements.

Published 19 December 2024

Last updated 16 December 2025 + show all updates

1. 16 December 2025

   Illustrative statements updated.

2. 19 December 2024

   First published.