This guidance is to support integrated care boards (ICBs) and NHS trusts and foundation trusts (‘NHS trusts’) to develop multi-year revenue finance plans, as well as the agreement of contract arrangements for 2026/27.

It should be read alongside the Medium Term Planning Framework, 2026/27 to 2029/30 capital guidance and ICB allocations for 2026/27 to 2028/29, as well as the 2026/27 NHS Payment Scheme (NHSPS) and 2026/27 NHS Standard Contract.