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Dear Sir/Madam,

Statutory Annual Revenue Outturn (RO) Data Return for 2024-25

1. Please find attached:

(i) The form for your authority鈥檚 revenue expenditure and financing outturn return for 2024-25

(ii) The Points to note and changes document

(iiii) Reference documents: specific guidance notes, and general guidance notes^{[footnote 2]}

These have also been emailed to our usual contacts for the RO return in your authority.

2. We must remind you that:

(i) The information specified on the RO forms is required by the Secretary of State under section 168 of the Local Government Act 1972. The RO 2024-25 return is due by Friday 25 July 2025.听Authorities are required to provide their best estimates by the deadline; these will be published as provisional outturn.

(ii) You are also required to ensure that a certified return is 聽emailed by Friday 10 October 2025.听Where any further significant updated figures become available subsequently, a further updated form should also be emailed to us, as we will publish at least two further updated data releases^{[footnote 3]}.

3. Following focus group discussions with a number of authorities, a dedicated guidance document is being developed to illustrate the required approach to recharging management and support services. This will be shared later in the collection period to support authorities with this section of their return.

4. The completed forms, as well as any queries, should be e-mailed to: [email protected]. NB. Given the large number of excel forms that we receive by email, if you are sending an email with a query, or if you are otherwise seeking a response, please send your message in a separate email without any Excel attachment.

Thank you for your continued efforts and co-operation.

Yours faithfully,

Tom Crowther
Head of Local Authority Expenditure and Borrowing Data Collection

Ministry of Housing, Communities and Local Government