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: 7 January 2025 — See all updates

Documents

DHSC group accounting manual 2024 to 2025

PDF, 2.09 MB, 353 pages

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DHSC group accounting manual 2024 to 2025: additional guidance, version 1

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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.

Published 7 August 2024
Last updated 7 January 2025 + show all updates

1. 7 January 2025

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

2. 7 August 2024

   First published.