Change of https://www.gov.uk/government/publications/dhsc-group-accounting-manual-2026-to-2027

Change description : 2026-06-02 16:52:00: First published. [Guidance and regulation]

Showing diff : ..2026-06-02 15:52:11.163396501 +00:00

Guidance

DHSC group accounting manual 2026 to 2027

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
2 June 2026

Documents

DHSC group accounting manual 2026 to 2027

PDF, 2.02 MB, 354 pages

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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 2026 to 2027 Government Financial Reporting Manual.

Updates to this page

Published 2 June 2026

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Update history

2026-06-02 16:52
First published.