The NHS Finance Manual will provide a central source of financial guidance and instructions. The document will be made available in an electronic format only accessible over the NHSWeb and the World Wide Web (WWW).


August 2016

1. All NHS Bodies - Q2 Agreement of Balances: The Agreement of Balances timetable for Q2 has now been posted to the download section. (24 August 2016)

May 2016

4. All NHS bodies - Department of Health Group Accounting Manual 2016-17 (GAM) Consultation: The 2016-17 GAM has been published as a consultation version on the .gov/DH website. The closing date for responses is 1 July. The consultation document and draft manual can be found at https://www.gov.uk/government/consultations/changes-to-the-dh-accounting-guidance-for-all-nhs-bodies. (18 May 2016)

3. All NHS bodies - FAQ5: A revised FAQ version five, which includes a new update on intra-government balances, has now been posted to the Department of Health Group Manual for Accounts 2015-16 section. The Manual has also been updated for this change (13 May 2016)

2. NHS Trusts - audit certificates 2015-16 (revised): A revised version of the NHS Trust proforma audit certificates have been posted to the Department of Health Group Manual for Accounts 2015-16 section. (6 May 2016)

1. All NHS bodies - FAQ4: A revised FAQ version four, which covers a number of updates (FAQ11-FAQ15), has now been posted to the Department of Health Group Manual for Accounts 2015-16 section. (3 May 2016)



April 2016

4. All NHS bodies - FAQ3: FAQ3, which covers a number of updates, has now been posted to the Department of Health Group Manual for Accounts 2015-16 section. The MfA has been amended for these updates (8 April 2016)

3. NHS Trusts - linked accounts: a couple of errors have been identified on the linked accounts proforma. An updated version has been posted, with details of the changes under the Department of Health Group Manual for Accounts 2015-16 section (7 April 2016)

2. All NHS bodies: Year-end supplementary accounting guidance has been posted to the Department of Health Group Manual for Accounts 2015-16 section. This guidance has the same authority as the DH Group Manual for Accounts and the FT ARM. (1 April 2016)

1. All NHS Trusts - audit certificates 2015-16: The NHS Trust proforma audit certificates have been posted to the Department of Health Group Manual for Accounts 2015-16 section (1 April 2016)


March 2016

4. NHS Trust linked 2015-16 accounts: These have been posated to the Department of Health Group Manual for Accounts 2015-16 section (24 March 2016)

3. NHS Trusts - Q4 FMA guidance: the Q4 guidance has now been posted to the 'download' section. (24 March 2016)

2. All NHS Bodies - Agreement of Balances: The Agreement of Balances 2015-16 Month 12 (Q4) Guidance and Update Documents have been posted to the download section (15th March 2016)

1. All NHS Bodies - Agreement of Balances: The NHS Receivables and Accruals templates, and the updated contact lists for the Month 12 (Q4) exercise have now been posted in the download section (3rd March 2016)


January 2016

3. All NHS bodies - Greenbury Senior Manager's Pension disclosures: Where staff are members of the NHS Pension Scheme, the arrangments for finding out pension information for inclusion in the 2015-16 Annual Report and Accounts can be found at
http://www.nhsbsa.nhs.uk/Pensions/4729.aspx. All requests for disclosure information must be received by NHS Pensions between 25 January 2016 and 5 February 2016 to enable them to provide the necessary disclosure information by 1 April 2016. NHS Pensions is unable to guarantee that requests or queries received after 5 February 2016 will be dealt with by 1 April 2016 (28 January 2016)


2. NHS Trusts - Annual Governance Statement: The guidance for the 2015-16 NHS Trust Annual Governance Statement has been posted to the download section under the Department of Health Group Manual for Accounts 2015-16 section (15 January 2016)

1. NHS Trusts - Q3 guidance: The NHS Trust Q3 FMA guidance has now been posted. (4 January 2016)


December 2015

4. All NHS Bodies - FAQ1 DH Group Manual for Accounts 2015-16: The FAQv2, Department of Health Group Manual for Accounts 2015-16 has now been posted to the Download section. This has added FAQs about Profit or Loss on Disposal of non-current Assets and Changes to the Accountability Statement. The Manual has also been updated for these changes. (23 December 2015)

3. All NHS Bodies - Agreement of Balances: The Ageement of Balances 2015-16 Month 9 (Q3) Guidance and Update Documents have been posted to the download section together with updated versions of the Group Contact Lists for all AoB participating bodies (18 September 2015)

2. All NHS Bodies - FAQ1 DH Group Manual for Accounts 2015-16: The FAQ1, Department of Health Group Manual for Accounts 2015-16 has now been posted to the Download section. (14 December 2015)

1. All NHS Bodies - Agreement of Balances: The NHS Recievables Statement Template for Q3 has been posted in the download section (7th December 2015)

September 2015

6. All NHS bodies - Accounts timetable 2015-16: The 2015 - 2016 Annual Report & Accounts Plan for all bodies has been posted to the DH Group Manual for Accounts 2015-16 section (25 September 2015)


5. All NHS bodies - Agreement of Balances: The draft timetables for Q3 and Q4 have been posted in the download section (25 September 2015)

4. All NHS Bodies - Agreement of Balances: The Q2 guidance for the agreement of balances exercise has now been posted. It can be found in the download section under 2015-16 Agreement of Balances Exercise. The contact list files for ALBs and NHS England have also been updated (23 September 2015)

3. All NHS Trusts and FTs - Injury Costs Recovery Scheme: The guidance for the Injury Costs Recovery scheme has been updated. The revised guidance can be found under the download section / NHS Trusts - Detailed Guidance / 23. NHS Injury Cost Recovery Scheme. Please note the current rate for bad debts for ICR income is 21.99%. This is an increase from the 2014-15 rate of 18.9%. References in the DH Group Manual for Accounts 2015-16 are also amended to give the new figure. (21 September 2015)

2. All NHS Bodies - Agreement of Balances: The Contact List for ALB, SpHA,NDPB M6 has been updated. Changes can be found in the download section under 2015-16 Agreement of Balances Exercise. (18 September 2015)

1. All NHS Bodies - Agreement of Balances: Contact lists for Agreement of Balances Exercise Q2 have been placed in the download section. (9 September 2015)


August 2015

2. All NHS Bodies - Q2 Agreement of Balances: The Agreement of Balances timetable for Q2 has now been posted to the download section. (25 August 2015)

1. All NHS bodies - DH Group Manual for Accounts 2015-16: The Department of Health Group Manual for Accounts 2015-16 has now been posted to the Download section. (6 August 2015)

May 2015

2. Secretary of State Direction: the Standard of the Work of FT Auditors Arrangements to Monitor: This Direction under the NHS Act 2006 requiring FT auditors to comply with the monitoring regime set up by Monitor in relation to the standard of the work of auditors in performance of audits has been posted in the download section. (5 May 2015)

1. Department of Health Group Manual for Accounts 2014-15 FAQ3: an additional FAQ had been posted to the DH Group Manual for Accounts 2014-15. It can be found in the download section under the NHS Manual for Accounts 2014-15. (1 May 2015)


April 2015

8. NHS Trusts - Q4 issues log: The NHS Trust Q4 issues log has been updated. Changes and can be found in the download section below the NHS Trust Q4 guidance (22 April 2015)

7. All NHS bodies 2014-15 Agreement of Balances Exercise - contact details: updated Contact Information files for NHS Foundation Trusts have been posted to the download section under 2014-15 Agreement of Balances Exercise (22 April 2015)

6. NHS Trusts - trust certificates: NHS Trust certificates have been posted to the the the NHS Manual for Accounts 2014-15 section (21 April 2015)

5. NHS Trusts - Q4 issues log: The NHS Trust Q4 issues log has been updated for two items related to validation errors. Changes and can be found in the download section alongside the NHS Trust Q4 guidance (17 April 2015)

4. NHS Trusts - Q4 issues log: The NHS Trust Q4 issues log has been updated for two items. Changes and can be found in the download section alongside the NHS Trust Q4 guidance (16 April 2015)

3. Changes to Local Audit Arrangements for NHS Trusts, CCGs and NHS Charities: The note on Transition to the new Local Audit Regime is to inform the NHS of arrangements post 1 April 2015 following the closure of the Audit Commission has been posted to the download section (9 April 2015)

2. All NHS bodies - Accounts Liaison Group: Brief summaries of the issues covered at the Accounts Liaison Group meetings on 10 February, 26 February and 15 March can now be found in the download section under DH Bodies' Accounts Liaison Group. If you have any queries on the matters discussed, or have any issues that it would be useful for us to be aware of in relation to the preparation of the 2014-15 accounts, please get in touch with your usual accounts contacts at NHS England, TDA or Monitor. (9 April 2015)

1. NHS Trusts - Q4 issues log: The NHS Trust Q4 issues log has been posted to the download section alongside the NHS Trust Q4 guidance (1 April 2015)



March 2015

7. ALBs - Consolidation Guidance: The year-end ALB Consolidation guidance has now been posted to the download section under 2014-15 Arms Length Bodies Q4 Consolidation Guidance (30 March 2015)

6. All NHS bodies 2014-15 Agreement of Balances Exercise - contact details: updated Contact Information files for NHS Trusts and NHS England Group have been posted to the download section under 2014-15 Agreement of Balances Exercise (30 March 2015)

5. NHS Trusts - Q4 guidance and linked accounts: The NHS Trust Q4 guidance and the 2014-15 NHS Trust linked accounts have been posted to the download section (26 March 2015)

4. All NHS bodies - Agreement of Balances guidance: The M12 Agreement of Balances guidance and update, and M12 templates have been posted to the download section under 2014-15 Agreement of Balances Exercise (18 March 2015)

3. CCGs - FAQ: A new FAQ2: Clinical Commissioning Group Remuneration Report Disclosures has been added to the the NHS Manual for Accounts 2014-15 section (13 March 2015)

2. All NHS bodies 2014-15 Agreement of Balances Exercise - contact details: updated Contact Information files have been posted to the download section under 2014-15 Agreement of Balances Exercise (9, 11 & 12 March 2015)

1. All NHS bodies 2014-15 Agreement of Balances Exercise - Q4: 2014-15 Q4 Agreement of Balances Exercise Final Timetable and updated Contact Information have been posted to the download section under 2014-15 Agreement of Balances Exercise. DH Statement Templates and updated guidance will follow (2 March 2015)

February 2015

1. NHS Trusts - Annual Governance Statement: The guidance for the 2014-15 NHS Trust Annual Governance Statement has been posted to the download section under the NHS Manual for Accounts 2014-15 section

January 2015

1. Department of Health Group Manual for Accounts 2014-15: The final version of DH Group Manual for Accounts 2014-15 has been posted to the download section under the NHS Manual for Accounts 2014-15 section. (5 January 2015)

December 2014

4. NHS Trusts - Q3 Guidance: The NHS Trusts Q3 FMA forms guidance has been posted to the download section (31 December 2014)

3. All NHS bodies 2014-15 Agreement of Balances Exercise - Q3: 2014-15 Q3 Agreement of Balances Exercise Final Timetable, Contact Information and DH Statement Templates have been posted to the download section under 2014-15 Agreement of Balances Exercise. (24 December 2014) Now Delelted

2. All NHS bodies - DH Group Manual for Accounts 2014-15: FAQ1 for the MfA, dealing with Treasury Discount Rates, has now been posted to the download section (22 December 2014)

1. All NHS bodies - senior manager pension disclosures: Where staff are members of the Civil Service Pension Scheme (CSP), the arrangments for finding out pension information for inclusion in the 2014-15 Annual Report and Accounts can be found at: http://www.civilservicepensionscheme.org.uk/employers/employer-pension-notices/epn412/ (posted 22 December 2014)






June 2014
2. All NHS bodies - VAT: The list of members of the NHS VAT Division has been updated to reflect that “Moorfield Eye Hospital” is NOT a member of the Division. (16 June 2014)