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  • External financial guidance 2026

    Topics:
    • Finance, Procurement and Support Services, 
    • Finance publications

    Date published: 24 February 2026

    Last updated: 5 March 2026

    External financial guidance issued by DoH to the Health and Social Care bodies (HSC) and Arm’s Length Bodies (ALBs)

    Documents

    • FAU MEMO 07-2026 - RoFP 2025-26 accounts Data Capture RequestAdobe PDF (166.73 KB)
    • DoH ALB Manual of Accounts 2025-26Adobe PDF (931.14 KB)
    • FAU MEMO 04-2026 - Timetable for ALB accounts 2025-26Adobe PDF (289.36 KB)
    • HSC(F) 01-2026 - Timetable for HSC Pension Scheme Accounts 2025-26Adobe PDF (383.76 KB)
    • HSC(F) 02-2026 - GAD factors for 2025-26 Annual AccountsAdobe PDF (159.25 KB)
    • HSC(F) 03-2026 - FD (DoF) 01-26 and Manual of Accounts 2025-26Adobe PDF (330.94 KB)
    • HSC(F) 04-2026 - Final Indices 2025-26Adobe PDF (196.84 KB)
    • HSC(F) 05-2026 - Use and approval of confidentiality clauses/agreements Adobe PDF (248.56 KB)
    • HSC(F) 06-2026 - Cross Border Emergency Treatment within the UK 2026 27 Prices and 2026 27 National Tariff Payment System GuidanceAdobe PDF (212.72 KB)

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