NHS providers: trust accounts consolidation (TAC) data publications

Introduction to TAC datasets

The primary function of the trust accounts consolidation dataset is to collect data to enable production of our consolidated NHS provider accounts, and to collect data to support production of the Department of Health and Social Care’s (DHSC) group accounts.

This dataset existed for the first time in 2017/18. The codes used to identify pieces of data (‘maincode’ and ‘subcode’) may change between years. Guidance on how to use the data publications is provided below.

The data files do not contain all consolidation adjustments made by us, such as adjustments to eliminate income and expenditure between NHS providers. For this reason the totals of the data included in the files might not agree with the consolidated NHS provider accounts published separately.

This data includes the results of NHS charitable funds where an NHS provider has assessed that it can control the charity as defined by accounting standards.

Years before 2019/20

Datasets for 2017/18 and 2018/19 were published by NHS Improvement. These can be found on the NHS Improvement webpage hosted by the national archives.

For 2016/17 and earlier, data was collected from NHS foundation trusts in a similar format by Monitor and datasets are available in a collection on the former Monitor website. Financial accounts data for NHS trusts was collected by the Department of Health and Social Care for the years 2016/17 and earlier.

2019/20 (1 April 2019 to 31 March 2020)

There were no significant changes to accounting standards or NHS financial reporting applicable to 2019/20 compared to 2018/19.

At the time of publishing this data the annual accounts of one provider, University Hospitals of Leicester NHS Trust, have not yet been adopted by the Trust’s board and an audit opinion has not been issued. As this is a publication of audited data, University Hospitals of Leicester NHS Trust is not included in this dataset.