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NHS reference costs 2007/08: collection guidance

This document outlines the mandatory requirements for the 2007/08 reference costs collection. It updates and supersedes previous costing guidance. It should be read in conjunction with the latest version of the NHS costing manual.

It is the Department's intention to regularly update the NHS costing manual, to ensure that current best practice is implemented throughout the NHS. Staff with an interest in costing are strongly advised to check the NHS costing section regularly.

The return is mandatory for all providers of services to the NHS.  It is also mandatory for commissioning of services for NHS patients whose care is provided by non-NHS providers. Information is also required for services provided to NHS patients under a sub-contract from a NHS provider. Hospices and nursing homes are excluded from this requirement.