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
31 March 2025 鈥� See all updates

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DHSC group accounting manual 2024 to 2025: additional guidance, version 2

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

These group bodies include:

  • integrated care boards
  • NHS trusts
  • NHS foundation trusts
  • arm鈥檚 length bodies

罢丑别听GAM聽is approved by the HM Treasury financial reporting advisory board. It鈥檚 based on the 2024 to 2025 Government Financial Reporting Manual.

Updates to this page

Published 7 August 2024
Last updated 31 March 2025 show all updates

  1. Added updated version of the DHSC group accounting manual 2024 to 2025 - changes are detailed in the 鈥榓dditional guidance' document, with revisions of FAQ 5 in paragraphs 42 and 47.

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

  3. First published.

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