Guidance

Treasury Approvals Process for projects and programmes

HM Treasury guidance on the scrutiny and approval of projects and programmes in scope of the Treasury Approvals Process (TAP).

• From: HM Treasury
• Published: 11 November 2016
• Last updated: 1 April 2026
  Show all updates

  1. 1 April 2026

     The guidance has been updated to reflect reforms to the public spending control and accountability framework announced at Budget 2025, including a single integrated approval point in HM Treasury incorporating the expertise of central functions, reforms to the GMPP, and data sharing between departments and HM Treasury, including NISTA, and the central functions. It also incorporates new content on the scrutiny and approval of mega projects, the role of NISTA, and expectations on transparency and reporting after approval. The guidance has also been restructured to make it clearer and easier to navigate.

  2. 18 April 2024

     Updated: Increased emphasis on the early scrutiny of spending proposals, with an explicit requirement for departments to secure Treasury approval of Strategic Outlines Cases for the most significant government projects. New flexibilities for Treasury to delegate approval of specific business cases to departments in certain circumstances. New guidance on how major project 'resets' interact with the Treasury Approvals Process. Various drafting clarifications, as well as updated references to the Magenta Book, fraud risk management and cross-government working

  3. 18 November 2022

     New link to the Green Book and its collection of accompanying guidance and materials collection page to improve signposting.

  4. 30 March 2022

     Updated for 2022

  5. 11 November 2016

     First published.

Documents

Treasury Approvals Process for projects and programmes

PDF, 510 KB, 36 pages

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Treasury Approvals Process for projects and programmes

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Details

HM Treasury sets Delegated Authority Limits (DALs) for each department. It scrutinises and approves any project and programme spending that exceeds one or more of the relevant delegated limits. It also scrutinises expenditure that is novel, contentious or repercussive, or where there are specific requirements for Treasury approval, as set out in legislation or Managing Public Money (MPM). This is to ensure that all spending proposals demonstrate value for money, and comply with guidance and Parliamentary expectations regarding the use of public money. This guidance sets out the arrangements for the Treasury scrutiny and approval of all projects and programmes that are subject to the Treasury Approvals Process.