HM Treasury Accounts 2025-26

HM Treasury has published its annual accounts for 2025-26, containing the audit opinion of the Comptroller and Auditor General (C&AG).

Clean audit opinion

The C&AG has issued a clean audit opinion, providing assurance to Parliament on the department's accounts.

Financial statements

In the C&AG's opinion, the financial statements:

• give a true and fair view of the state of the Department and the Departmental Group's affairs as at 31 March 2026 and their Total net expenditure after tax for the year then ended; and
• have been properly prepared in accordance with the Government Resources and Accounts Act 2000 and HM Treasury directions issued thereunder.

Regularity

In the C&AG's opinion, in all material respects:

• the Statement of Outturn against Parliamentary Supply properly presents the outturn against voted Parliamentary control totals for the year ended 31 March 2026 and shows that those totals have not been exceeded; and
• the income and expenditure recorded in the financial statements have been applied to the purposes intended by Parliament and the financial transactions recorded in the financial statements conform to the authorities which govern them.

View the accounts and audit report

• C&AG's Certificate and Report 2025-26 (pdf, pages 135 to 151)
• HM Treasury Annual Report and Accounts on gov.uk

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