Guidance
Annual report and accounts timetable: 2024 to 2025
Updated 22 November 2024
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All deadlines 5pm unless otherwise stated.
December 2024
| Date | Activity |
|---|---|
| Tuesday 31 December | Final date for emailing invoices up to 31 December 2024 |
January 2025
| Date | Activity |
|---|---|
| Monday 6 January | Issue of M9 debtor/creditor statements between group bodies |
| Wednesday 15 January | Agreement of M9 debtor/creditor deadline |
| Friday 17 January | Issue of M9 I&E statements between group bodies |
| Tuesday 21 January (midday) | M9 accounts submission: ALB consolidation schedules including AoB data to DHSC |
| Thursday 23 January (9am) | M9 accounts submission: commissioner forms including AoB data to NHSE |
| Thursday 23 January (midday) | M9 accounts submission: provider forms including AoB data to NHSE |
| Thursday 30 January | M9 debtor/creditor variances issued to individual bodies |
February 2025
| Date | Activity |
|---|---|
| Tuesday 4 February | Deadline for agreement of M9 I&E |
| Thursday 6 February (9am) | Submission of commissioners M9 I&E AoB data to NHSE (including DR/CR) |
| Thursday 6 February (midday) | Submission of providers M9 I&E AoB data to NHSE (including DR/CR) |
| Thursday 6 February (midday) | Submission of ALB M9 I&E AoB data to DHSC (including DR/CR) |
| Thursday 13 February | M9 I&E variances issued to individual bodies |
| Tuesday 25 February (9am) | Resubmission of M9 commissioner I&E and debtor/creditor AoB data to NHSE |
| Tuesday 25 February (midday) | Resubmission of M9 provider I&E and debtor/creditor AoB data to NHSE |
| Tuesday 25 February (midday) | Resubmission of M9 ALB I&E and debtor/creditor AoB data to DHSC |
March 2025
| Date | Activity |
|---|---|
| Tuesday 4 March | M9 resubmitted variances (I&E and DR/CR) issued to individual bodies |
| Friday 21 March | Final date for invoicing within NHS before M12 AoB exercise |
| Monday 24 March | Final invoice payment date within NHS before M12 AoB exercise |
| Thursday 27 March | Issue of M12 debtor/creditor statements between group bodies |
April 2025
| Date | Activity |
|---|---|
| Monday 7 April | Deadline for agreement of M12 debtor/creditor and issue of accruals statements and I&E statements between group bodies |
| Tuesday 15 April | Deadline for agreement of M12 I&E and completion of accruals discussion exercise |
| Friday 18 April | Bank holiday - Good Friday |
| Monday 21 April | Bank holiday - Easter Monday |
| Thursday 24 April (9am) | M12 unaudited accounts submission: ALB consolidation schedules including AoB data to DHSC |
| Friday 25 April (9am) | M12 unaudited accounts submission: commissioner forms including AoB data to NHSE |
| Friday 25 April (midday) | M12 unaudited accounts submission: provider forms including AoB data to NHSE |
May 2025
| Date | Activity |
|---|---|
| Friday 2 May | M12 AoB variances (DR/CR and I&E) issued to individual bodies |
| Monday 5 May | Bank holiday - early May |
| Friday 9 May (9am) | Resubmission of commissioner AoB (DR/CR and I&E) to NHSE |
| Friday 9 May (midday) | Resubmission of provider AoB only (DR/CR and I&E) to NHSE |
| Friday 9 May | Resubmission of ALB AoB only (DR/CR and I&E) to DHSC |
| Thursday 15 May | M12 AoB variances (DR/CR and I&E) issued to individual bodies |
| Monday 26 May | Bank holiday - late May |
June 2025
| Date | Activity |
|---|---|
| Monday 23 June (9am) | Audited accounts submission: commissioner forms including AoB data to NHSE |
| Monday 23 June | Audited accounts submission: ALB consolidation schedules including AoB data to DHSC |
| Monday 30 June (midday) | Audited accounts submission: provider forms including AoB data to NHSE |