Counter Fraud

Council Tax Fraud, Counter Fraud in Academies and Counter Fraud in Schools have been revised and updated.

Internal Audit

The chapters on Computer-assisted Audit Techniques, Ethics and the Internal Auditor and Fighting Fraud and Corruption Locally have been reviewed and updated.

Local Authority Accounting

The Code of Practice on Local Authority AccountingCode Guidance Notes and Disclosure Checklist chapters have been updated with links to the most recent editions of these publications.

Risk Management

Measuring UncertaintyPrinciples of AccountabilityRisk Management and Procurement and Enterprise Risk Management have been reviewed and updated.

Asset Management

All four chapters in the Background and Organisational Structures part have been updated:

Legislative Requirements and Government Guidance provides an overview of the most important sources of requirements and guidance for public sector asset managers.

Data and Records: Getting the Basics Right highlights the importance of an up-to-date asset register and what it should contain and covers requirements under the government’s data transparency policy.

International Financial Reporting Standards explains the requirements of IFRS that are relevant to asset management, covering asset categorisation, disclosures, revaluations, componentisation and leases.

The Role of Asset Management in the Organisation examines how asset management can benefit an organisation's corporate strategy.


The chapters on Budgetary Models, Corporate Governance and Regulatory Framework, Format of the Budget and Financial Planning have been revised and updated.


Transfer of Assets from HRA to the General Fund and Capital Expenditure: Grants and Loans have been updated with reference to the Code of Practice on Local Authority Accounting and Prudential Code as well as relevant legislation.

Financial Management and Corporate Governance

The chapters on General Power of Competence, Scrutiny and Audit and Inspection have been updated.


Fund Valuations and Statistics and Benefits have been updated with reference to the March 2022 fund valuation and contribution rates for 2023/24. A new chapter has been added on Reporting Pension Surpluses and IFRIC 14.


The chapter on Performance Management has been updated to provide further detail and clarity on different factors to consider during the benchmarking process, as well as when developing different types of Key Performance Indicators.

The Public Sector Operating Framework within the Policy and Governance chapter has also been updated with further information on ownership, communication and compliance of procurement policies.

Treasury Management

The Current Consultations page has been updated for the second stage of consultations on the Prudential Code and Treasury Management Code. The consultations close on 16 November 2021, with the updated Codes due to be published before the end of the year.


Charging Practice in Education has been updated to provide an overview of the main areas where charges are made, where charges cannot be made, and the relevant legislation and guidance.

Guide to the Council Tax England

An overview of S.I. 2022 No. 1196 has been added to the Statutory Instruments 2022 chapter.

Guide to the Council Tax Wales

Statutory Instrument 2022 No. 210 has been added to the Guide to Council Tax Wales. S.I. 2022 No. 210 makes amendments to the Council Tax (Joint and Several Liability of Care Leavers) (Wales) Regulations 2022 and thus sections 6–9 Liability to Tax has been updated accordingly.

Government Grants and Business Rates Retention

The Council Tax Referendum Principles chapter has been updated with an overview of the principles for 2022/23, and there are new, detailed overviews of the local government finance settlement and police funding figures for 2022/23: Settlement 2022/23 – England and Police Funding in England and Wales for 2022/23.

Local Taxation

The chapter on COVID-19, The Collection Fund and Council Tax Reduction Schemes (Council Tax Support) have been updated to reflect recent changes to legislation in light of the COVID-19 pandemic, such as the collection fund deficit, the hardship fund and the closure of the Small Business Grant Fund Scheme.

The Accounting for NNDR chapter has also been reviewed and updated to remain current up until 31 March 2020.

Local Authority Housing

The chapter on Circular 8/95 has been replaced by HRA Ringfence Government Guidance, as Circular 8/95 has been superseded by this new advice. The Recent Developments and Homelessness chapters have also been updated and include COVID-19-related developments in the housing sector.

Charity Accounting and Financial Management

Charity Accounting and Financial Management has been updated.

Housing Association Finance

Low-cost Home Ownership and Disposals has been updated for the current status of shared ownership and other arrangements. Non-social Housing Activities has been reviewed to reflect recent changes in legislation. The Glossary now includes entries for Existing Use Value for Social Housing (EUV-SH), market value, and market value subject to existing tenancies.

Police and Fire

A new chapter Police Funding in England and Wales for 2020/21 has been added to the stream. The chapter covers grant allocations for police funding for 2020/21, including the general grant and the various specific grants. It shows how the funding is broken down between sources and the allocations to individual bodies, and also discusses funding for Operation Uplift.

Social Enterprise

Social Enterprise has been updated.

Education VAT

The stream is receiving a complete review. Here, the chapters under 'Further Education' and 'Local Authority Schools and Academies' have been reviewed and updated – 15 chapters in total, including Business Status of Colleges, Institutions etc and Education Franchising in the former, and Business/Non-Business: The VAT Status of Schools and Voluntary Aided and Maintained Schools in the latter.

Health VAT

The minutes from the HFMA VAT Technical Sub-Committee meeting in February 2023 are now available.

Housing Associations and RSLs VAT

The stream is receiving a complete review. Here, the chapters under 'Introduction to VAT' have been reviewed and updated – five chapters in total, including Appeals, How the VAT System Works, and Records and Accounts.

Local Authorities and Similar Bodies VAT

The Minutes of the CIPFA VAT Committee meeting on 7 March 2024 have now been published.

PAYE and National Insurance

The stream is receiving a complete review. Here, the general guidance to PAYE and NI chapters have been updated – eight chapters in total, including General Principles, Large Employer Compliance Reviews and Interest and Penalties.

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