Guidance: DHSC group accounting manual 2022 to 2023

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Department Of Health

June 2

15:10 2023

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Group Accounting Manual 2022 to 2023

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DHSC group accounting manual 2022 to 2023: additional guidance, version 3

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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 2022 to 2023 HM Treasury Financial Reporting Manual.

Published 17 June 2022
Last updated 2 June 2023 +show all updates

2 June 2023
New frequently asked question (FAQ) on cost equivalent transfer values calculations for 2022 to 2023 accounts added and further revision of FAQ 3 in paragraph 50 of 'DHSC group accounting manual 2022 to 2023: additional guidance'.
11 April 2023
Added updated version of group accounting manual and additional guidance document that details the changes made to the 2022 to 2023 group accounting manual.
16 January 2023
Added updated version of group accounting manual and additional guidance document that details the changes made to the 2022 to 2023 group accounting manual.
17 June 2022
First published.

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