Guidance

Supply Estimates guidance manual

This manual is a practical reference guide for anyone with direct or indirect responsibility for the supply estimates process.

• From: HM Treasury
• Published: 22 July 2011
• Last updated: 30 March 2026
  Show all updates

  1. 30 March 2026

     Supply Estimates: a guidance manual 2026 added to reflect up-to-date practices, limits and procedures, agreed with parliament and the National Audit Office (NAO) and to remove redundant references.

  2. 22 July 2011

     First published.

Documents

Supply Estimates: a guidance manual 2026

PDF, 768 KB, 108 pages

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Supply Estimates: a guidance manual 2026

HTML

Supply estimates guidance manual 2011 (Superseded version)

PDF, 1.48 MB, 125 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This manual is aimed directly at officials in government departments. It can also be used by people in arms-length public bodies, the National Audit Office, Parliament, or anyone with an interest in the process by which Parliament authorises the government’s expenditure plans.

Parliamentary supply estimates can currently be found at gov.uk and on the National Archives website.