The Office for National Statistics has published a set of releases and appendices covering UK public sector finance statistics for August 2026. The material sets out a presentational framework for the headline measures of public sector finance statistics, namely net borrowing, net cash requirement and net debt, and explains the reasons behind changes in net borrowing, also described as the deficit, and in debt.
The core release on public sector finances for August 2026 describes how the relationship between monthly income and expenditure across the UK public sector leads to changes in the deficit and in debt. A separate release covering economic statistics classifications and developments in public sector finances for the same month includes the latest classification updates alongside information on future developments in these statistics.
The publication package includes summary tables in Appendix M, which present the latest public sector net borrowing by sub-sector together with a summary of central government receipts and expenditure data. Tables 1 to 10 in Appendix A provide the data underlying the public sector finances statistical bulletin, presented as tables PSA 1 to 10.
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, referred to as the GFSM 2014 presentation, within the International Monetary Fund Government Finance Statistics framework. Appendix R provides public sector finances analytical tables showing transactions related to borrowing by sub-sector, and also provides Total Managed Expenditure.
Appendix L presents the impact of the regular annual data updates and data improvements incorporated into the public sector finances release in September 2025 on the headline public sector measures. Appendix S contains public sector financial data showing the net cash requirement and debt components by sub-sector, covering central government, local government and public corporations.
Appendix G offers a reconciliation of public sector net borrowing and movements in net financial liabilities by sub-sector. Appendix O presents the balance sheet for the public sector, consistent with the 2010 European system of national and regional accounts, known as ESA 2010, and the Manual on Government Deficit and Debt. Appendix N provides a reconciliation of the latest public sector balance sheet measures.
On debt specifically, ESA Table 28 covers general government quarterly debt on a Maastricht debt basis for general government and its sub-sectors. ESA Table 27 sets out quarterly financial accounts of the general government sector and its sub-sectors, compiled according to the European System of Accounts 2010.
ESA Table 25 provides a breakdown of general government expenditure, both current and capital, and revenue on a quarterly non-financial accounts basis. ESA Table 2 presents general government main aggregates with a breakdown of expenditure, both current and capital, and revenue. The detailed tax and social contributions table, otherwise known as the National Tax List, shows a complete list of taxes and social contributions received by general government and its sub-sectors, compiled according to ESA 2010.
Appendix D breaks down UK public sector income by latest month, financial year-to-date and full financial year, with comparisons against the same period in the previous financial year. Appendix P provides revisions analysis for UK public sector statistics, recording monthly borrowing data from first and subsequent publications and illustrating bias in early estimates. 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.
A separate summary covers reconciliation and revisions information on UK government deficit and debt figures by calendar and financial year. The releases are produced by the Public Sector Finance Delivery team.
The statistics are accredited official statistics. They have been independently reviewed by the Office for Statistics Regulation, which found them to comply with the standards of trustworthiness, quality and value set out in the Code of Practice for Statistics. This broadly means the statistics are presented clearly and accessibly, are produced using appropriate data and sound methods, and are managed impartially and objectively in the public interest.
Making Data-Driven Decisions to Grow Your Business
A Quick Overview of Market Performance
Understanding the Current State of The Market and its Prospects
Finding New Products to Diversify Your Business
Choosing the Best Countries to Establish Your Sustainable Supply Chain
Choosing the Best Countries to Boost Your Export
The Latest Trends and Insights into The Industry
The Largest Import Supplying Countries
The Largest Destinations for Exports
