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Allowable Costs guidance (version 5)

The Allowable Costs guidance is statutory guidance to which the Ministry of Defence and its contractors must have regard when determining whether costs are Allowable in qualifying defence contracts.

Published Monday 16 March 2020
Updated Wednesday 2 July 2025

Details

This version of the guidance (version 5) was published on 16 March 2020 and applies to QDCs and QSCs agreed on or after 1 April 2020. It incorporates the changes that were published in January 2020 following a public consultation.

Queries relating to the guidance should be addressed to helpdesk@ssro.gov.uk. The SSRO helpdesk is unable to provide advice on contract-specific queries but referrals to the SSRO can be made for an opinion or determination on specific contract-related matters.

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Allowable costs guidance (version 7.2) Allowable costs guidance (version 7.1) Allowable costs guidance (version 7) Allowable Costs guidance (version 6) Allowable Costs guidance (version 5.1) Allowable Costs guidance (version 4) Allowable Costs guidance April 2018 Single Source Cost Standards: Statutory Guidance on Allowable Costs July 2016
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