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 2023

  Recent and upcoming changes to our public sector finance statistics, including annual data updates, recent changes in August 2023, an update to the classification of Bulb Energy Limited (SAR), and impact on government spending and debt.

• Public sector finances, UK: August 2023

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

Data

• Public sector finances summary tables: Appendix M

  The latest public sector net borrowing by sub-sector and a summary of central government receipts and expenditure data.

• 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.

• 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 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).

• Public sector net worth: Appendix O

  Presents the balance sheet for the public sector, consistent with the 2010 European system of national and regional accounts (ESA 2010) and Manual on Government Deficit and Debt (MGDD).

• Public sector finances revisions analysis: Appendix P

  Revisions analysis for UK public sector statistics. Records monthly borrowing data from first and subsequent publications, illustrating bias to early estimates.

• Public sector finance records tables: Appendix Q

  Presents a breakdown of records for borrowing, receipts and expenditure, on a monthly, yearly change, yearly rate, year-to-date and financial year basis.

• Public sector balances sheet tables: Appendix N

  A reconciliation of the latest public sector balance sheet measures.

• 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.

Contact details

About the data