Capital regime, investment and property business case approval guidance for NHS providers

Sets out the overarching principles relating to the capital regime and the business case approval process that apply with immediate effect.

The capital regime is applicable to all foundation trusts and NHS trusts. The delegated limits and business case approval process for capital investment and property transactions applies to any foundation trust in financial distress and to all NHS trusts. Existing thresholds for reporting and review remain in place for foundation trusts that are not deemed to be in financial distress.

The guidance also sets out other useful information for trusts including:

  • development of business cases in the five case model
  • a business case core checklist for use by trusts in the production of business cases and NHS Improvement in the review and approval of business cases
  • further technical guidance including information specific to NHS trusts and details for foundation trusts that are not in financial distress
  • advice on post-project evaluations
  • roles and responsibilities of trusts and NHS Improvement in the preparation and approval of capital investment and property business cases

Guidance on the cash and capital regime for 2021/22

Guidance on the cash and capital regime for 2020/21

Other guidance