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.
2023/24
2022/23
- NHS foundation trust annual reporting manual 2022/23 – Updated 31 May 2023 to require additional disclosure text explaining basis of cash equivalent transfer value (CETV) pension calculations.
2021/22 – updated 6 May 2022
- NHS foundation trust annual reporting manual 2021/22 – May 2022 – Updated 6 May 2022 to improve format of template disclosure for NHS Staff Survey.
2020/21 – updated 31 March 2021
- NHS foundation trust annual reporting manual 2020/21 – March 2021 – The document was reissued in March 2021 with revised guidance on going concern assessments.
2019/20 – updated 10 April 2020
- NHS foundation trust annual reporting manual 2019/20 – April 2020 – The document was reissued in April 2020 to simplify some requirements in light of 2019/20 year end pressures.
2018/19
- NHS foundation trust annual reporting manual 2018/19 – This document was updated in February 2019 to incorporate the updates shown in the document below.
- NHS foundation trust annual reporting manual update February 2019 – In February 2019 we published updates to the NHS foundation trust annual reporting manual 2018/19. These have also been reflected in a revised NHS foundation trust annual reporting manual (above).