Corporate report

Whole of Government Accounts 2025 to 2026: guidance for preparers

Guidance for central government and local government preparers for Whole of Government Accounts.

From:

HM Treasury

Published:

30 June 2026

Last updated:

22 September 2026

Show all updates

22 September 2026
WGA 2025-26: Counter-party identified (CPID) list and WGA 2025-26 form: CG-03 template for minor body exemption from completing WGA returns updated.
27 August 2026
Whole of Government Accounts Annex: Examples Resolving validation error 2025-26 updated to provided guidance on resolving validation 900V0171, which is triggered when Right of Use (ROU) asset information and related lease liability information have not both been completed.
14 August 2026
WGA Data Collection Tool 2025-26 Central Government User Guidance and WGA Data Collection Tool 2025-26 Local Government User Guidance updated to provide a consolidated list of counterparty validation errors and the actions required to resolve them by all government bodies. Users should review and resolve all relevant validation errors before attempting to publish counterparty transactions. The updated guidance also includes definitions of “instigator” and “counterparty” .
11 August 2026
The 2025–26 SCOA reference now distinguishes between codes available for Central Government (CG) and Local Government (LG) DCT submissions. The updated file identifies whether each code is available for CG, LG, both, or neither. DCT eligibility: Preparers must check the new availability and entity-type fields before selecting a code. Reporting restrictions: Some codes are restricted to CG or LG, while others are for wider WGA, supplementary or control purposes and cannot be used on a DCT. Additional codes: New or clarified codes cover LG assets, reserves, council tax, borrowing, pensions and disclosures, alongside CG and WGA financial instruments, contingencies, pensions, leases and risk disclosures. IFRS 16 and financial instruments: Codes have been expanded for lease assets and liabilities, PFI arrangements, measurement categories, derivatives, loans, investments and related movements. Opening balances and adjustments: Additional codes distinguish brought-forward balances from prior-period restatements, policy changes, machinery of government changes, IFRS transition and LG adjustments. Technical codes: Codes for validation, materiality, consistency, suspense and system controls have been removed and should not normally be used for routine reporting. Standardised descriptions: Descriptions now more clearly distinguish current and non-current balances, WGA treatment, lease arrangements and adjustment types.
4 August 2026
WGA 2025-26 List of Standard Chart of Accounts (SCOA) codes updated with the removal of codes that entities no longer need to use when completing their DCT submissions.
29 July 2026
The OSCAR WGA Central Government Guidance for 2025-26 has been updated in five areas. DCT audits are no longer required from 2025-26, and all references to audit thresholds have been removed from the guidance accordingly. The CG-05 form has also been retired and is no longer a live requirement. A new section on How the CPID transaction tab works have now been included. The FReM link has been updated to reflect the 2025-26 edition, now available at gov.uk/government/publications/government-financial-reporting-manual-2025-26. Finally, the confirmed OSCAR support contact email is oscar.support@hmtreasury.gov.uk
22 July 2026
Whole of Government Accounts Annex- Examples Resolving validation error 2025-26 updated as new validation errors added, CPID validation errors added, SCOA code 44112200 added, Restatement Analysis tab added, Trial Balance Input Method added. WGA 2025-26 List of Standard Chart of Accounts (SCOA) codes updated as CG entities are not able to use 26179010 or 23179010. They should be using 23592010 and 26592010.
30 June 2026
First published.