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

• Public sector finances, UK: May 2023

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

• Recent and upcoming changes to public sector finance statistics: May 2023

  Recent and upcoming changes to our public sector finance statistics, including the implementation of the reclassification of Bulb Energy Limited into the public sector, pensions data updates, and impact on government spending 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 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.

• 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.

• 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 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