Original document : https://www.gov.uk/government/publications/dhsc-group-accounting-manual-2024-to-2025

Change description : 2025-03-31 15:16:00: Added updated version of the DHSC group accounting manual 2024 to 2025 – changes are detailed in the ‘additional guidance’ document, with revisions of FAQ 5 in paragraphs 42 and 47. [Guidance and regulation]

Showing diff : 2025-01-07 13:59:29.521009641 +00:00..2025-03-31 14:16:35.967581064 +00:00

Guidance

DHSC group accounting manual 2024 to 2025

Mandatory annual reports and accounts guidelines for the Department of Health and Social Care (DHSC) group bodies.

From:
Department of Health and Social Care
Published
7 August 2024
Last updated
731 JanuaryMarch 2025 — See all updates

Documents

DHSC group accounting manual 2024 to 2025

PDF, 2.092.08 MB, 353352 pages

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DHSC group accounting manual 2024 to 2025: additional guidance, version 12

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Details

The Department of Health and Social Care (DHSC) group accounting manual (GAM) includes mandatory accounting guidance for DHSC group bodies completing statutory annual reports and accounts.

These group bodies include:

  • integrated care boards
  • NHS trusts
  • NHS foundation trusts
  • arm’s length bodies

The GAM is approved by the HM Treasury financial reporting advisory board. It’s based on the 2024 to 2025 Government Financial Reporting Manual.

Updates to this page

Published 7 August 2024

Last updated 731 JanuaryMarch 2025 + show href="#full-history">+ show all updates

    3. Added updated version of group accounting manual and additional guidance document that details the changes made to the 2024 to 2025 manual.

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Update history

2025-03-31 15:16
Added updated version of the DHSC group accounting manual 2024 to 2025 – changes are detailed in the ‘additional guidance’ document, with revisions of FAQ 5 in paragraphs 42 and 47.

2025-01-07 13:59
Added updated version of group accounting manual and additional guidance document that details the changes made to the 2024 to 2025 manual.

2024-08-07 10:11
First published.