Updated Housing SORP (Statement of Recommended Practice)

Updated Housing SORP (Statement of Recommended Practice) now available.

Number of pages: 124
Published year: 2026

The Housing SORP applies to all registered social housing providers in the UK and provides essential guidance on, and interpretation of, accounting standards.

It was last published in 2018. Over the past few years, the SORP Working Party (SWP) has extensively reviewed and amended the Housing SORP, following changes to national accounting rules (principally FRS 102) and to reflect a range of topical accounting issues affecting housing associations. 

The revised edition reflects relevant changes to FRS 102 as well as addressing various topical accounting issues that have emerged since the publication of the previous SORP. The key changes include:

• Changes arising to FRS 102 from the Periodic Review 2024 amendments, the most significant of which were considered to be:
  • Revenue recognition.
  • Lease accounting.
• Reflecting guidance written by the SORP Working Party in January 2023 and consulted upon previously in relation to accounting for repairs responsibilities of social landlords under new Shared ownership model and in relation to accounting for Right to Shared ownership requirements.
• Other amendments to provide greater clarity in accounting treatment and improve consistency in the sector. Topical accounting issues for social landlords arising from building safety requirements, sustainability and decarbonisation have been considered during this review.
• The basis of conclusion outlines the main issues considered by the SORP-making body in producing the updated Statement of Recommended Practice (SORP) for registered social housing providers.

View basis of conclusion

How to buy the Housing SORP | 2026 update

If you haven’t previously done so, register on our website. If you have any difficulty with this, please email website@housing.org.uk.

Once you have registered on the website and logged in, click 'Buy now' next to either the single user or organisational wide options and follow the instructions. 

Once you have completed the process, the document will be emailed to you and can also be accessed through your online account. If you have any questions or issues accessing the material after purchase please email bookshop@housing.org.uk or call the NHF’s Customer Service team on 0207 067 1066.

If you are from a membership/trade body and would like to host the content as a resource for your members we also have tailored packages available. Please email Helen Collins, Head of Partnerships for further information.