TRAC guidance for 2020-21 returns now available

September 2021

Version 2.6 of the Transparent Approach to Costing (TRAC) guidance is now available. This version should be used for TRAC returns for the academic year 2020-21.

A change log is provided at Annex 1.1a to help identify updates. The supplementary guidance to address issues arising from the impact of the COVID-19 pandemic (Annex 1.1b) continues to apply for this year.

Please note that some of the annexes will be updated later in the year, so please look out for further announcements.

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Understanding costs in higher education

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