Guidance

Strategy and Delivery Plan Guidance: Mega Projects

Guidance for departmental leads on preparing a Strategy and Delivery Plan for an Mega Project

• From: National Infrastructure and Service Transformation Authority and HM Treasury
• Published: 26 March 2026

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Strategy and Delivery Plan Guidance: Mega Projects

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Strategy and Delivery Plan Guidance: Mega Projects

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Details

This guidance explains how Senior Responsible Owners (SROs), Accounting Officers (AOs) and departments should prepare, approve and publish a Strategy and Delivery Plan (SDP). SDPs are required for all projects that ministers designate as Mega Projects.

This guidance reflects the findings of the Office for Value for Money Mega Projects study, and subsequent government decisions on Mega Project governance, budgeting and transparency.

You should read this guidance alongside:

• HM Treasury Green Book and Business Case guidance (including the 5 case model)
• Guidance on publishing Summary / Full / Programme Business Cases
• Relevant National Infrastructure and Service Transformation Authority (NISTA) guidance on assurance and project setup.

Published 26 March 2026