This guidance describes the business case contents and structure necessary for the IM&T business case, setting out what is expected to be covered in the case, and how. Background information provided where needed, some tools are also listed and available. The guidance is focused on the material and data which are necessary for approval. The case is assumed to be being prepared in the context of Information for Health and the NHS Plan, but the guidance should also be applied to types of case other than Electronic Patient Record, e.g., pathology, PACS. The guidance is not a substitute for training, but provides support, advice and a framework in developing an approvable business case.