Guidance: DHSC group accounting manual 2021 to 2022

Department Of Health

January 6
10:00 2022


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 2021 to 2022 HM Treasury Financial Reporting Manual.

Published 12 May 2021
Last updated 6 January 2022 +show all updates
  1. Added updated version of group accounting manual and additional guidance document that details the changes made to the 2021 to 2022 group accounting manual.

  2. First published.

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