NHS finance business rules

This guidance sets out the finance business rules for integrated care boards (ICBs) and NHS trusts and foundation trusts that will apply from 1 April 2026. The finance business rules include relevant statutory financial duties and other financial policy requirements set by NHS England and the Department of Health and Social Care that apply to ICBs and NHS trusts, as well as setting out how the impact of surpluses and deficits are managed in future years.

Keep up to date

Sign up to receive our daily news alerts straight to your inbox. Subscribe to our weekly newsletter containing a summary of the week’s news, blog and vote on our poll.

Weekly Newsletter

Daily news updates

Have a discussion

Help keep the conversation going between meetings by creating a forum to hold discussions with your members. It’s an easy way to manage and communicate with members.

Create a network

Create a network to share documents, knowledge and best practice with your colleagues. Set up a network to keep in touch with other people in your organisation or with shared interest groups across organisational boundaries.

Networks can be open to all or available only to a closed group defined by the administrator.

Join or create a network here.