Guidance

Housing Benefit Assurance Process (HBAP)

These Housing Benefit (subsidy) Assurance Process modules are for reporting accountants and local authorities to use.

• From: Department for Work and Pensions
• Published: 29 March 2017
• Last updated: 2 April 2026
  Show all updates

  1. 2 April 2026

     Updates for financial year ending March 2026 made to Modules 1 and 2 of the Housing Benefit Assurance Process.

  2. 31 March 2026

     Added 'Module 6: approach and testing strategy for the financial year ending March 2026 '.

  3. 5 December 2025

     Updated 'HBAP Module X: DWP reporting framework instruction for further work for the financial year ending March 2025 (applicable to England only)' HTML attachment.

  4. 5 December 2025

     Added 'HBAP Module X: DWP Reporting Framework Instruction for Further Work for the financial year ending March 2025 (Applicable to England only)' PDF attachment.

  5. 28 April 2025

     Updated modules for the financial year ending March 2025, including DWP Reporting Framework Instruction for the financial year ending March 2025 (applicable to England only), Module 2: Uprating checklist for the financial year ending March 2025 and Module 6: Approach and Testing Strategy for the financial year ending March 2025 (applicable to England only)

  6. 29 November 2024

     In HBAP Module X: DWP Reporting Framework Instruction for further work (applicable to England only), the dates '2022 to 2023' have been updated to '2023 to 2024'.

  7. 1 April 2024

     Updates for financial year ending March 2024 made to Modules 1, 2 and 6 of the Housing Benefit Assurance Process.

  8. 6 December 2023

     Updated Housing Benefit Assurance Process (HBAP): Module X: DWP Reporting Framework Instruction for further work (applicable to England only) (HTML and PDF). The main changes are to Part 1. Introduction to Further Work, and to paragraph 3.7 (Section 3. The LA's responsibilities) in Part 1: Standard terms of engagement for Further Work.

  9. 17 April 2023

     Updated modules for the financial year ending March 2023, including Module 1: DWP Reporting Framework Instruction, Module 2: Uprating checklist for the financial year ending March 2023 and Module 6: Approach and Testing Strategy

  10. 2 December 2022

      Updated HBAP Module X: DWP Reporting Framework Instruction for Further Work (Applicable to England only) - HTML and PDF.

  11. 31 March 2022

      Added revised HBAP Module 1: DWP Reporting Framework Instruction for the financial year ending March 2022 (applicable to England only), HBAP Module 2: Uprating checklist for the financial year ending March 2022, HBAP Module 6: Approach and Testing Strategy for the financial year ending March 2022 (applicable to England only).

  12. 2 December 2021

      Updated 'Module X - DWP Reporting Framework Instruction for Further Work (Applicable to England only)'.

  13. 26 February 2021

      Updated modules 1, 2 and 6 for the 2020 to 2021 guidance.

  14. 30 November 2020

      Updated 'Module X - DWP Reporting Framework Instruction for Further Work (Applicable to England only)'.

  15. 30 March 2020

      Added revised HB (Subsidy) Assurance Process 2019/20 module 1: DWP Reporting Framework Instruction, module 2: Uprating Checklist 2019/20 and module 6: Approach and Testing Strategy (all applicable to England only).

  16. 22 November 2019

      Revised HB Assurance Process (HBAP) Module X. Updates to the applicable financial year, contact details and removed reference to the pre-HBAP audit process.

  17. 15 February 2019

      Added Added Housing Benefit Assurance Process Module 2: Uprating checklist 2018/19.

  18. 5 November 2018

      Added Housing Benefit Assurance Process Module X: DWP Reorting Framework Insruction for Further Work (Applicable to England only).

  19. 27 March 2018

      Revised HBAP Module 1: DWP Reporting Framework Instruction (Applicable to England only) and added HBAP Module 6: Approach and Testing Strategy (Applicable to England only).

  20. 29 March 2017

      First published.

Applies to England

Documents

HBAP Module 1: DWP reporting framework instruction for the financial year ending March 2026 (applicable to England only)

HTML

HBAP Module 2: Uprating checklist for the financial year ending March 2026

HTML

HBAP Module 6: approach and testing strategy for the financial year ending March 2026 (applicable to England only)

HTML

HBAP Module X: DWP reporting framework instruction for further work for the financial year ending March 2025 (applicable to England only)

HTML

Details

HBAP Module X: DWP Reporting Framework Instruction for Further Work (applicable to England only)

We update the Housing Benefit Assurance Process (HBAP) annually and will publish only the most recent version.

Module	Title	Published
1	DWP Reporting Framework Instruction for the financial year ending March 2026 (Applicable to England only)	02 April 2026
2	Uprating checklist for the financial year ending March 2026	02 April 2026
3	Detailed testing – step-by-step guidance (the workbooks will be issued separately)
4	Analytical review – not published as it’s for internal DWP use only	Not applicable
5	Software diagnostic tool
6	Approach and Testing Strategy for the financial year ending March 2025 (Applicable to England only)	31 March 2026
X	DWP Reporting Framework Instruction for Further Work (Applicable to England only)	5 December 2025