This consultation relates to the draft group accounting manual (GAM) for the 2026 to 2027 financial year. The documents being consulted upon can be found on the DHSC group accounting manual collection page.
The 2026 to 2027 GAM will be published later in 2026, once we have considered consultation responses and further refined the guidance offered in the GAM. Post-consultation changes will be made in collaboration with the relevant sector finance leads. The publication of the GAM is subject to approval by the Financial Reporting Advisory Board.
Please review the full consultation page before completing this survey.
If you navigate away from the survey, your progress will be automatically saved. If you reopen the link in the same browser that you started the survey, you will be able to continue your response.
This survey will close at 11.59pm on 23 February 2026.