National non-domestic rates accounting guidance

Updated multi‑year timelines and date references to bring the guidance up to date.

We have updated the national non-domestic rates accounting guidance for 2025 to 2026.

We have updated the national non-domestic rates accounting guidance for 2024 to 2025.

National non-domestic rates (NNDR) accounting guidance has been updated in the following sections to provide further clarity:
‘2023 to 2024 authority proforma tool’ paragraph 1, S2 and paragraph 3, S8 and,
‘Local authorities opted out’ Stage 1, S8

First published.