Guidance on producing Estimates Memoranda
Requirements for production of Estimates Memoranda: revised guidance
Most public spending requires annual authorisation of Parliament through a process known as supply. The supply process requires government departments, other public bodies and pension funds to present their plans for spending in documents known as Estimates. Main Estimates set out initial plans at the start of the year; Supplementary Estimates set out any proposed changes to those plans, later in the year.
Each Estimate must be accompanied by an explanatory Estimates Memorandum.
This webpage provides resources and guidance on the production of those Estimates memoranda. The guidance reflects the revised requirements published in February 2025, which take effect from 2025-26 Main Estimates onwards.
Guidance
The guidance and resources below relate to the production of the Estimates memoranda. This supersedes the previously published guidance. (Questions from departments on any other aspect of Estimates and their production should continue to be directed to HM Treasury)
In preparing Estimates memoranda, Departments are responsible for ensuring they undertake the relevant assurance processes, including contact with Treasury spending teams and sign off approval of the Estimates memorandum by the departmental Principal Accounting Officer.
Estimates memoranda should be submitted to committees and the Scrutiny Unit no later than the day of publication of Estimates. Departments are strongly encouraged to share their memoranda with the Scrutiny in advance of the publication date.
Memoranda types
Separate guidance on meeting the requirements for Estimates memoranda and mock up examples of Estimates memoranda have been produced for four different types of department/body presenting an estimate:
- Larger departments* (excluding Scotland, Wales and Northern Ireland Offices)
- Smaller departments and regulators
- Scotland, Wales and Northern Ireland Offices
- Pension funds
* Major departments, includes HMRC
“Smaller” departments includes any department or body presenting an estimate, which is not included in the other categories.
The mock-ups and accompanying guidance notes for these different groups are provided below.
|
Larger departments |
Scotland, Wales and N. Ireland Offices |
Smaller departments and regulators |
Pension funds |
|---|---|---|---|
| Guidance (pdf, 288KB) | |||
|
|
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Uses of the memoranda
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Scrutiny Unit contacts
If you have any queries regarding the guidance above or the production of the Estimate memorandum, please direct them to the Head of Financial Scrutiny, Alex Knight.
Phone: 020 7219 5767