Single Source Regulations Office

SSRO annual report and accounts for the year ending 31 March 2026

The SSRO reports on departmental spending over £500 with a government procurement card (GPC) and departmental spending over £25,000.

Minutes from the 31 March 2026 Board meeting

Data on gifts and hospitality received and provided

Data on gifts and hospitality received and provided

Minutes from the 9 December 2025 Board meeting

Minutes from the 20 January 2026 Board meeting

Prompt payment performance for the SSRO

Minutes from the 30 September 2025 Board meeting

The SSRO reports on departmental spending over £500 with a government procurement card (GPC) and departmental spending over £25,000.

Minutes from the 14 January 2025 Board meeting

Minutes from the 17 June 2025 Board meeting

Minutes from the 25 March 2025 Board meeting

The SSRO’s Corporate Plan 2025 - 2026 identifies the strategic priorities and projects we will pursue to deliver our statutory functions.

We’re publishing our annual compliance bulletin, as part of our duty to monitor compliance with the regulations.

The annual statistics bulletin is part of a regular published series of statistical reports, containing analysis of key QDC/QSC information.

SSRO annual report and accounts for the year ending 31 March 2025

We are proposing to update the baseline profit rate (BPR) methodology in response to two external factors changing and to conclude on the two proposals suggested during the BPR activities review phase 2 consultation in 2024.

We are consulting on draft guidance which aims to assist the MOD and the parties to qualifying contracts to understand and apply the provisions of the regulatory framework which relate to qualifying sub-contracts.

This newsletter provides an update on the SSRO’s recent work, our plans and priorities.

Prompt payment performance for the SSRO

Members' Register of Interests (Does not include Membership of Professional Bodies)

Data on gifts and hospitality received and provided

Minutes from the 17 December 2024 Board meeting

The SSRO has released its latest quarterly publication on key statistics relating to qualifying defence contracts (QDCs) and qualifying sub-contracts (QSCs).

We are consulting on new guidance on the Final Price adjustment (FPA), which allows excess profits or losses arising on a qualifying defence contract or qualifying sub-contract to be shared, rather than falling entirely to the contractor or the MOD.

The SSRO reports on departmental spending over £500 with a government procurement card (GPC) and departmental spending over £25,000.

Minutes from the 26 September 2024 Board meeting

Minutes from the 18 June 2024 Board meeting

The SSRO has released its latest quarterly publication on key statistics relating to qualifying defence contracts (QDCs) and qualifying sub-contracts (QSCs).

The SSRO’s Corporate Plan sets out our priorities and work programme for the period 2024 to 2027

This newsletter provides an update on the SSRO’s recent work, our plans and priorities.

Minutes from the 26 March 2024 Board meeting

Sets out the responsibilities and procedures that the SSRO uses to ensure it governs the organisation to a high standard.

This consultation explains the updates we intend to make to our reporting guidance and to the Defence Contract Analysis and Reporting System (DefCARS). The guidance comes into force on 1 April 2024. We welcome your views.

We are seeking views on updated and new pricing guidance, which sees greater choice, flexibility and simplicity for how some non-competitive defence contracts can be priced from April 2024.

We are proposing changes to the way we select comparable companies used as part of determining the annual profit rate for non-competitive defence contracts.

The SSRO’s review of compliance with reporting requirements, by defence contractors, under the regulatory framework for single source defence contracts

The SSRO has released its latest quarterly publication on key statistics relating to qualifying defence contracts (QDCs) and qualifying sub-contracts (QSCs).

SSRO annual report and accounts for the year ending 31 March 2024

The annual statistics bulletin is part of a regular published series of statistical reports, containing analysis of key QDC/QSC information.

The annual statistics bulletin is part of a regular published series of statistical reports, containing analysis of key QDC/QSC information.

This newsletter provides an update on our work, plans and priorities.

The SSRO is seeking feedback on proposals for improving the support it provides to stakeholders to help them understand and apply the regulatory framework for non-competed defence contracts.

Minutes from the 24 January 2024 Extraordinary Board meeting

Minutes from the 12 December 2023 Board meeting

2024/25 baseline profit rate and capital servicing rates

The SSRO has released its latest quarterly publication on key statistics relating to qualifying defence contracts (QDCs) and qualifying sub-contracts (QSCs)

The SSRO’s guidance on adjustments to the baseline profit rate is statutory guidance to which the Ministry of Defence and its contractors must have regard when determining the contract profit rate for qualifying defence contracts

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.

The SSRO has released its latest quarterly publication on key statistics relating to qualifying defence contracts (QDCs) and qualifying sub-contracts (QSCs).

The SSRO is empowered by the Defence Reform Act 2014 to determine how the regulatory framework for non-competed defence contracts should be applied in certain cases. In March 2023, the SSRO was asked by a defence contractor to determine the extent to which specific costs it had incurred in relation to the COVID-19 pandemic could be included in the price of a firm-priced contract with the Secretary of State for Defence.

This report presents the SSRO's review of compliance with reporting requirements, by defence contractors, under the regulatory framework for single source defence contracts.

The SSRO is conducting a review of its Baseline Profit Rate (BPR) Activity Types and is today launching a consultation on the findings of Phase 1 of this review

The SSRO has released its latest quarterly publication on key statistics relating to qualifying defence contracts (QDCs) and qualifying sub-contracts (QSCs)

Chair’s newsletter July 2023

SSRO annual report and accounts for the year ending 31 March 2023

Details of the SSRO's stakeholder engagement strategy

The SSRO’s Corporate Plan sets out our priorities and work programme for the period 2023 – 2026

This document provides guidance on the procedures that the SSRO will follow for dealing with FOI requests.

2023/24 baseline profit rate, capital servicing rates and SSRO funding adjustment recommendation

Chair’s newsletter

This report presents the SSRO’s review of compliance by defence contractors with reporting requirements under the regulatory framework for single source defence contracts and associated findings.

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.

In October 2021, the SSRO was asked by the Secretary of State for Defence to make a determination under section 20(5) of the Defence Reform Act 2014. The referral concerned the extent to which research and development (R&D) costs applied indirectly through cost recovery rates to the referred contract were allowable.

Chair’s newsletter

SSRO annual report and accounts for the year ending 31 March 2022

Results of the 2022 SSRO stakeholder survey

The SSRO’s Corporate Plan sets out our priorities and work programme for the period 2022 – 2025

The SSRO’s guidance on adjustments to the baseline profit rate is statutory guidance to which the Ministry of Defence and its contractors must have regard when determining the contract profit rate for qualifying defence contracts

This protocol sets out how the MOD Representative will engage with the SSRO Board

This document explains how the SSRO deals with complaints about its conduct from all external parties.

This report presents the SSRO’s review of compliance by defence contractors with reporting requirements under the regulatory framework for single source defence contracts and associated findings.

Our DefCARS future technology strategy provides a roadmap for the future development of the technology that underpins the Defence Contract Analysis and Reporting System (DefCARS).

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.

The SSRO’s guidance on adjustments to the baseline profit rate is statutory guidance to which the Ministry of Defence and its contractors must have regard when determining the contract profit rate for qualifying defence contracts.

The SSRO’s guidance on adjustments to the baseline profit rate is statutory guidance to which the Ministry of Defence and its contractors must have regard when determining the contract profit rate for qualifying defence contracts.

This report presents the SSRO’s review of compliance by defence contractors with reporting requirements under the regulatory framework for single source defence contracts and associated findings.

The SSRO’s guidance on adjustments to the baseline profit rate is statutory guidance to which the Ministry of Defence and its contractors must have regard when determining the contract profit rate for qualifying defence contracts.

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.

This report presents a commentary from our review of the report submissions made by contractors for the procurement of military goods, works and services.

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.

The SSRO’s guidance on adjustments to the baseline profit rate is statutory guidance to which the Ministry of Defence and its contractors must have regard when determining the contract profit rate for qualifying defence contracts.

The SSRO was asked by the Secretary of State for Defence to determine the extent to which the labour costs in a qualifying defence contract were Allowable.

This report presents a commentary from our review of the report submissions made by contractors for the procurement of military goods, works and services.

SSRO’s statutory guidance on the baseline profit rate and its adjustment 2018/19

Anonymised summary of a formal opinion on the extent to which costs agreed prior to conversion of a contract to a qualifying defence contract may be Allowable.

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

This report presents the findings from our review of the operation of the single source procurement regime in 2017.

Anonymised summary of a formal opinion on the extent to which payments made under a pre-regime contract are required to be reported in reports for related qualifying defence contracts or qualifying sub-contracts.

The SSRO has launched a consultation on its proposed recommendations for the first review of the regulatory framework for single source defence contracts.

Anonymised summary of a formal opinion on the extent to which costs incurred at risk prior to entering into a contract may be Allowable.

Single source defence procurement, where there is no competition, is an area of public spending which is not well understood or transparent.

The SSRO has published an Interim Compliance Statement, in advance of its annual Compliance Report in January 2017.

The Single Source Cost Standards (SSCS) is a statutory guidance document that contractors and the Ministry of Defence must have regard to when entering into any contract where lack of competition could impact on the value for money to the UK taxpayer.

The SSRO was asked by Rolls-Royce to determine two matters relating to the price of the Adour Availability Contract.

This is statutory guidance issued by the SSRO under Section 18(1) of the Act. It applies to all qualifying defence contracts and qualifying subcontracts.

The Annual Compliance Report comments on compliance with the Defence Reform Act 2014 and the Single Source Contract Regulations 2014 by the MOD and by defence contractors.

Anonymised summary of a formal opinion on the extent to which specified costs, including costs related to risk, are Allowable Costs and on points of principle that might be applicable to the pricing of other contracts.

The Single Source Cost Standards (SSCS) is a statutory guidance document that contractors and the Ministry of Defence must have regard to when entering into any contract where lack of competition could impact on the value for money to the UK taxpayer.