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).

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)


November 2014

2. All NHS bodies - Greenbury Disclosures 2014-15: All requests for disclosure information must now be received by NHS Pensions between 2 January 2015 and 16 January 2015. Full details are on the NHS BSA Pensions website at http://www.nhsbsa.nhs.uk/Pensions/4729.aspx (posted 13 November 2014)

1. All NHS Bodies - Q3 and Q4 Agreement of Balances Timetables: The agreement of balances timetables for Q3 and Q4 have now been posted to the download section under the 2014-15 Agreement of Balances Exercise section (10 November 2014)


October 2014

2. All NHS Bodies – High Level Timetable 2014-15: The 2014-15 High level timetable for M9 and M12 has been posted to the download section under 2014-15 Agreement of Balances Exercise. (31 October 2014)

1. NHS Trusts / 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 18.9%. This is an increase from the 2013-14 rate of 15.8% (20 October 2014)

September 2014

5. All NHS bodies 2014-15 Agreement of Balances Exercise - Month 6: The AoB Guidance annex 5 Hosted Services been updated and posted to the download section under 2014-15 Agreement of Balances Exercise. (30 September 2014)

4. All NHS bodies 2014-15 Agreement of Balances Exercise - Month 6: The Q2 NHS England Entities AoB file had been updated and posted to the download section under 2014-15 Agreement of Balances Exercise. (29 September 2014)

3. All NHS bodies 2014-15 Agreement of Balances Exercise - Month 6: 2014-15 Q2 Agreement of Balances Exercise Guidance has now been posted to the download section under 2014-15 Agreement of Balances Exercise. (25 September 2014)

2. NHS Trusts and CCGs – Consultations: Please be aware that National Audit Office (NAO) have issued their consultation on the Draft Code of Audit Practice for the Audit of Local Public Bodies. The consultation runs until the Friday 31 October and can be found at http://www.nao.org.uk/consultation-code-audit-practice. The Financial Reporting Council (FRC) also have a consultation on the regulation of auditors in the new local audit framework. This consultation closes on Friday 17th October and the consultation document can be found at
https://www.frc.org.uk/Our-Work/Publications/Professional-Oversight/Consultation-Document-Regulation-of-Auditors-of-Lo.pdf. (23 September 2014)

1. All NHS bodies 2014-15 Agreement of Balances Exercise - Month 6: 20143-15 Q2 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. AoB Guidance will be posted next week (25 September) but please note the changes to NHS England processes guidance which has now been posted (18 September 2014)


August 2014

1. All NHS bodies 2014-15 Agreement of Balances Exercise - Month 6: In 2013-14 the Month 6 agreement of balances exercise was put back to Month 7 due to the legacy balances exercise that was ongoing at the time. In 2014-15 the exercise will revert back to its usual timing of Month 6. As in previous years the scope of the exercise will be limited to the agreement of receivables/payables. Details and the full timetable can be found in the download section under 2014-15 Agreement of Balances Exercise (22 August 2014)


July 2014
1. NHS Trusts and CCGs - Consultation on Health Service Bodies' Auditor Panels: A new consultation document on regulations for Health Service Bodies' Auditor Panels and their Independence has been placed on the DH website today. You can find the consultation document at
https://www.gov.uk/government/consultations/new-regulations-for-how-nhs-auditor-panels-work and the consultation period runs until 12 September 2014. The consultation regulations are under the Local Audit and Accountability Act 2014, which abolishes the Audit Commission on 31 March 2015 and makes NHS Trusts and CCGs responsible for appointing their external auditors. These bodies will take on this appointment role from the end of their current audit contracts, which currently run to 2016-17. (28 July 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)

1. All providers of NHS services and all commissioners - Queries on Payment by Results in 2013-14: An updated queries sheet on PbR for 2013-14 has been posted in the FAQ section under 'Payment by Results 2013-14 Q & A'. This is the final report on PbR queries. (05 June 2014)


May 2014

4. NHS Trusts and CCGs - FAQ3: An FAQ 3 has been posted to the Manual for Accounts section which is relevant to NHS Trusts and CCGs. A separate FAQ for CCGs has also been posted (23 May 2014)

3. All providers of NHS services and all commissioners - Queries on Payment by Results in 2013-14: An updated queries sheet on PbR for 2013-14 has been posted in the FAQ section under 'Payment by Results 2013-14 Q & A' (15 May 2014)

2. All NHS bodies - draft disclosure on transition for Annual Reports. A note has been added to the 2013-14 Manual for Accounts download section as an example of a disclosure about taking over business, assets and liability from closed PCTs and SHAs (7 May 2014).

1. All NHS bodies - Accounts Liaison Group: Brief summaries of the issues covered at the Accounts Liaison Group meetings 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 2013/14 accounts, please get in touch with your usual accounts contacts at NHS England, TDA or Monitor. (6 May 2014)


April 2014

9. All NHS bodies - VAT: Following the issuing of VAT guidance by HMRC on 28th February this year, the Department of Health has been working with colleagues from both HM Treasury and HMRC, looking at a number of issues with the new guidance. As a result it was agreed that the amended guidance would be withdrawn and the NHS could continue to apply the pre-existing guidance. Further details can be found in the download section under VAT (29 April 2014)

8. NHS Trusts - NHS Trusts Annual Governance Statement Guidance: NTDA Annual Governance Statement Guidance for NHS Trusts has been posted to the download section under the NHS Manual for Accounts 2013-14 section (24 April 2014)

7. NHS Trusts - Q4 guidance: FMA Issues Log v3. An updated log of issues up to 17th April 2014 for Q4 has been posted to the Q4 guidance for NHS Trusts section. This file was also posted out to Trusts with the Macro fix on 17th April 2014 (17 April 2014)

6. NHS Trusts - Q4 guidance: FMA Issues Log v2. An updated log of issues up to 16th April 2014 for Q4 has been posted to the Q4 guidance for NHS Trusts section. (16 April 2014)

5. NHS Trusts - trust certificates: NHS Trust certificates have been posted to the NHS Manual for Accounts 2013-14 section (16 April 2014)

4. All NHS bodies -sickness absence figures: Please note that the sickness absence figures aren't required at draft accounts submission. DH will provide the figures via NTDA, Monitor and NHS England during the week of 6 May (15 April 2014)

3. NHS Trusts - Q4 guidance: FMA Issues Log v1. A log of issues up to 11th April 2014 for Q4 has been posted to the Q4 guidance for NHS Trusts section. (14 April 2014)

2. All NHS Bodies - IMPORTANT - revised Chapter 2 (Annual Report) and year-end "FAQ2" published. The first year-end "FAQ" has been superseded by "FAQ2" which adds detail to the first version. It provides additional guidance on: summarisation scheduule submission dates; model pensions policy disclosures; average daily cash balances held at GBS; off-payroll engagements; and revisions to the structure and content of the Annual Report. This latter item is supported by a revised "Chapter 2" to the Manual for Accounts, which may be considered as an Appendix to the FAQ. The "new" Chapter 2 covers important developments arising from FReM and Companies Act revisions. The main changes cover (a) the incorporation of a Strategic Review into the AR, and (b) changes to the Remuneration Report disclosure, including the format of the table to be used. These can be found in the NHS Manual for Accounts 2013-14 section (9 April 2014).

1. NHS Trusts - Consolidated Linked accounts: A 2013-14 accounts file for NHS Trusts who consolidate an NHS Charity, which links to the FMA forms, has been posted to the NHS Manual for Accounts 2013-14 section (4 April 2014)

March 2014
2. All providers of NHS services and all commissioners - Technical guidance on accounting for "Maternity Pathway" transactions has been posted to "FAQs" (13 March 2013)
January 2014
12. All NHS bodies: content of exit packages note and Remuneration Report. For the sake of clarity and to ensure consistency, it should be noted that for staff who leave under voluntary exit or redundancy terms, the cost to be recorded must include any top-up compensation provided by the employer to buy out the actuarial reduction of an individual’s pension. More detailed disclosures on voluntary redundancy disclosures will be required for 2013-14: further guidance in this area will be issued by "FAQ" shortly (21 January 2014)
December 2013
1. NHS Trusts - Charitable funds: Guidance for Consolidation of NHS Charity Accounts into NHS Local Accountshas been posted to the download section under the NHS Manual for Accounts 2013-14 section. (2 December 2013).