1.1 The ‘Debt management report’ is published in accordance with the ‘Charter for Budget Responsibility’.1 The Charter requires the Treasury to “report through a debt management report – published annually – on its plans for borrowing for each financial year” and to set remits for its agents. The Charter requires the report to include:

• the overall size of the debt financing programme for each financial year

• the planned maturity structure of gilt issuance and the proportion of index-linked and conventional gilt issuance

• a target for net financing through NS&I

1.2 The UK Debt Management Office (DMO) publishes detailed information on developments in debt management and the gilt market over the previous year in its ‘Annual Review’.2

1.3 Chapters 2 and 3 along with Annexes A and B contain information on the government’s wholesale debt management activities. Information about financing from NS&I is set out in Annex C. The Exchequer cash management remit for 2021-22 is contained in Annex D.