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Guidance Published 2 Jun 2026 Department of Health and Social Care ↗ View on GOV.UK

DHSC group accounting manual 2026 to 2027

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

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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.