Summary

A presentational framework for the headline measures of Public Sector Finance Statistics (net borrowing net cash requirement and net debt) is explained in this release. This includes the reasons for changes in net borrowing (deficit) and debt.

Publications

• Recent and upcoming changes to public sector finance statistics: August 2022

  Information on recent and upcoming changes to our public sector finance statistics.

• Public sector finances, UK: August 2022

  How the relationship between UK public sector monthly income and expenditure leads to changes in deficit and debt.

Data

• Public sector finances revisions analysis on main fiscal aggregates: Appendix C

  Revisions analysis for central government receipts, expenditure, net borrowing and net cash requirement statistics for the UK over the last five years.

• Public sector finances tables 1 to 10: Appendix A

  The data underlying the public sector finances statistical bulletin are presented in the tables PSA 1 to 10.

• International Monetary Fund’s Government Finance Statistics framework in the public sector finances: Appendix E

  Presents the balance sheet, statement of operations and statement of other economic flows for the public sector, compliant with the Government Finance Statistics Manual 2014: GFSM 2014 presentation.

• Public sector finances borrowing by sub-sector: Appendix R

  Public sector finances analytical tables (PSAT) showing transactions related to borrowing by sub-sector. Total Managed Expenditure (TME) is also provided.

• Revisions to the first reported estimate of public sector net borrowing: Appendix F

  Summarises revisions to the first estimate of UK public sector borrowing (excluding public sector banks) by sub-sector for the last six financial years. Revisions are shown at 6 and 12 months after year end.

• Large impacts on public sector fiscal measures excluding banking groups: Appendix B

  Large events that affect current public sector net borrowing excluding public sector banks (PSNB ex), and public sector net debt excluding public sector banks (PSND ex) from the period May 2000 onwards. Impacts are shown for the components of public sector net borrowing, net cash requirement and net debt.

• Changes to public sector finance statistics: Appendix L

  Presents the impact of the regular annual data updates and data improvements incorporated into the public sector finances release in September 2024 on our headline public sector net borrowing measure.

• Public sector current receipts: Appendix D

  A breakdown of UK public sector income by latest month, financial year-to-date and full financial year, with comparisons with the same period in the previous financial year.

• Public sector net cash requirement: Appendix S

  Public Sector Financial data showing net cash requirement and debt components by sub-sector (central government, local government and public corporations).

Contact details

About the data

Pre-release access list