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The government financial reporting manual is the technical accounting guide for the preparation of financial statements.
This publication contains guidance on Equitable Life payments.
Financial sanctions guidance for Insolvency Practitioners
These short papers explain how to record entities and their transactions in an accounting system.
This guide explains how government spending is broken down, and the Treasury’s role in controlling spending.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Latest guidance for the indexation of public service pensions, with the updated direction on indexation of the Guaranteed Minimum Pension.
Guidance on the Sovereign Grant, which supports the official duties of The King.
Guidance on sustainability reporting for government bodies preparing annual reports and accounts.
An explanation of the reforms introduced through the Public Service Pensions Act 2013.
To mark Giving Tuesday, we've created a simple infographic guide to registering an organisation for charitable status and claiming Gift Aid.
Detail as to how the government expects the highways monitor to exercise its functions.
The government is setting up a new service to help you understand what you can do with your pension pot when you retire.
Preston factors (earnings and interest factors) are provided for employers.
Private Finance Initiative (PFI) information is provided to Her Majesty’s Treasury (HMT) via the Online System for Central Accounting and Reporting (OSCAR) system.
First published during the 2019 to 2022 Johnson Conservative government
Guidance on sustainability reporting for central government bodies preparing annual reports and accounts, which may be used by other public sector bodies.
HM Government publishes a report summarising information from insurers on the impact of the Civil Liability Act 2018 on costs and insurance premiums
Terms of reference for two VfM studies that the OVfM will undertake with departments on high-risk areas of cross-departmental spending.
From 16 May 2024, this regime is no longer in force.
The government will shortly be launching a package of four related consultations on employee benefits in kind and expenses.
These maps show the sites within Enterprise Zones that offer 100% first-year allowances for companies investing in new plant or machinery until 31 March 2020.
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