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.



2021/22 – updated 6 May 2022

2020/21 – updated 31 March 2021

2019/20 – updated 10 April 2020