You are here:

Last updated on 30 July 2019
Ref: 30093

Top-slicing is a key aspect of MAT finance. Learn about the rules of top-slicing and read case studies on how 2 trusts set their top-slicing strategies. You can also see examples of how other trusts approach central financing.

Article tools


  1. The rules for top-slicing
  2. Case studies on setting a fixed top-slicing strategy
  3. Setting a variable top-slice
  4. DfE encouraging GAG-pooling instead of top-slicing

The Key has taken great care in publishing this article. However, some of the article's content and information may come from or link to third party sources whose quality, relevance, accuracy, completeness, currency and reliability we do not guarantee. Accordingly, we will not be held liable for any use of or reliance placed on this article's content or the links or downloads it provides.