Guidance: DHSC group accounting manual 2020 to 2021

Department Of Health


The DHSC group accounting manual (GAM) includes mandatory accounting guidance for DHSC group bodies completing statutory annual reports and accounts.

These group bodies include clinical commissioning groups, NHS trusts, NHS foundation trusts and arms length bodies.

The GAM is approved by the HM Treasury Financial Reporting Advisory Board. Its based on the 2020 to 2021 Treasury financial reporting manual.

The additional guidance updates the GAM and must be treated as having the same status as the GAM itself. It will be updated as further issues arise, whether related or unrelated to Treasury updates, so that all the additional guidance for 2020 to 2021 will be contained within a single document.

Published 30 April 2020
Last updated 5 January 2021 +show all updates

  1. The group accounting manual has been updated and the additional guidance document has been added. The additional guidance details the changes that have been made in the updated group accounting manual.

  2. First published.

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