NHS foundation trust annual reporting manual (FT ARM)


Guidance for NHS foundation trusts on producing their annual reports and accounts.

All NHS foundation trusts must publish annual reports and accounts to allow scrutiny of the year’s operations and outcomes. This guidance outlines the process foundation trusts should follow when producing and submitting these documents.

This guidance does not apply to NHS trusts. NHS trusts should refer to the Department of Health and Social Care's Group Accounting Manual.

2019/20 - updated 10 April 2020

FT annual reporting manual 2019/20 - April 2020 PDF, 802.2 KB

Given there are no significant changes in 2019/20 compared to 2018/19, we have issued this document without a consultation this year. The HFMA’s Provider Technical Interest Group agreed our proposal to issue the FT ARM without a consultation. The main changes are listed on page 3.

This document was updated in March 2020 to include minor changes to the statement of accounting officer's responsibilities.

The document was reissued in April 2020 to simplify some requirements in light of 2019/20 year end pressures.


NHS foundation trust annual reporting manual 2018/19 PDF, 616.5 KB

This document was updated in February 2019 to incorporate the updates shown in the document below.

NHS FT ARM Update February 2019 PDF, 102.3 KB

In February 2019 we published updates to the FT ARM 2018/19. These have also been reflected in a revised FT ARM (above).


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