| Chapter | Subject | Ref | Section |
|---|---|---|---|
| Full TRAC guidance (v3.1) | |||
| 1 | Introduction | 1.1 | Introduction |
| 1.2 | Principles and standards | ||
| 1.3 | TRAC activity definitions | ||
| 2 | Governance and quality assurance | 2.1 | Governance and quality assurance of TRAC |
| 3 | TRAC process | 3.1 | Data required for TRAC |
| 3.2 | Sustainability adjustments | ||
| 3.3 | Direct cost attribution | ||
| 3.4 | Allocating departmental and central costs | ||
| 3.5 | Income allocation | ||
| 4 | TRAC reporting | 4.1 | Annual TRAC return |
| 4.2 | Research charge-out rates | ||
| 4.3 | TRAC for Teaching return - TRAC(T) | ||
| 5 | Calculation of research project costs | 5.1 | Calculation of research project costs |
| 6 | Glossary of terms | 6.1 | Glossary of terms |
| Annexes | 1.1a | Change log | |
| 1.2a | Materiality | ||
| 1.2b | Dispensation | ||
| 2.1a | Requirements and processes for changes in compliance status or institutional status | ||
| 2.1b | Assurance reminders checklist 2025-26 (to follow) | ||
| 2.1c | Process timeline for Committee of the governing body | ||
| 3.1a | Academic time allocation survey (TAS) form | ||
| 3.1b | Pension cost adjustment calculator | ||
| 3.1c | Indexation worksheet | ||
| 3.1d | Derivation of TRAC income and expenditure figures for Table A1 | ||
| 3.1e | Time allocation survey and workload planning requirements checklist | ||
| 3.1f | Time allocation survey and workload planning review flowchart | ||
| 3.2a | MSI calculation 2025-26 (to follow) | ||
| 3.5a | Income allocation 2025-26 (to follow) | ||
| 3.5b | Guidance on allocation of OfS-Funding Council Grants 2025-26 (to follow) | ||
| 4.1a |
2025-26 TRAC template – sample (with validations) (to follow) This sample file should not be used to submit the annual TRAC return. Institutions must download the bespoke TRAC workbook from the new portal and use that file for submission of the TRAC return. |
||
| 4.1a | 2025-26 UKRI departmental and facilities rates – pro-forma template | ||
| 4.1a | Accountable Offer sign-off declaration statement – sample text (to follow) | ||
| 4.1b | TRAC peer groups (latest - 2024-25) | ||
| 4.2a | Facility costing template 2025-26 | ||
| 4.2b | Technician survey template | ||
| 4.2c | HM Treasury letter – University Research: Costs to Government Departments (13 February 2004) |
TRAC guidance
TRAC guidance for 2025-26 returns
The change log at annex 1.1a details all updates since the previous year's guidance.
TRAC Statement of Requirements
All the TRAC requirements have been pulled together in this document, to help institutions to assess compliance both in designing their TRAC process and in the sign-off process for the TRAC returns.
Note: this does not contain any new, different or additional information to the requirements in the guidance above.
TRAC Statement of Requirements v 3.1 (PDF)