We chose not to determine fee variations related to the issuing of a disclaimed opinion until MHCLG had confirmed the arrangements for allocating the £49 million additional funding announced in April 2025. MHCLG paid the first funding instalment in June 2026 and set out further information about the allocations in a technical note.
Disclaimer fee variations received for review before the funding announcement were marked TBC when we reported the outcome of our reviews to bodies. We explained this process in our email of 17 December 2024, sent to all bodies and copied to the firms. We will now be writing to bodies in relation to the disclaimer fee variations we have previously reported as TBC.
We will communicate the final fee position for each body once we have determined it. When we determine a fee, it becomes statutorily payable.