Committee publication · Correspondence · 14 April 2026

Letter dated 2nd April from the Permanent Secretary to Chair regarding proposed restructure of MoD Estimates

From: Defence Committee

Summary

Jeremy Pocklington, MoD Permanent Secretary, responds to the Defence Committee's March inquiry about restructuring the Main Estimate around Defence Reform Functional Areas. He commits to full consultation before implementation, confirming the Department will retain the existing structure pending completion of technical work and meaningful engagement with the Committee ahead of the 2027/28 estimates cycle.

Key findings

  • MoD proposes aligning its Estimate structure with Defence Reform Functional Areas to improve transparency and accountability
  • Permanent Secretary acknowledges Committee's need for sufficient time to assess changes affecting Parliamentary scrutiny of Defence spending
  • Department commits to substantive, timely, and meaningful consultation before any restructure is finalised
  • MoD will continue using existing Estimate structure until technical work and full consultation are complete
  • Updated proposals including expanded subsegment breakdowns will be shared well ahead of the 2027/28 Main Estimate cycle

Tone

Procedural

Topics

public-financedefence-spendingparliamentary-scrutinygovernment-transparency

Key actors

Jeremy Pocklington, Tan Dhesi MP, Defence Committee, Ministry of Defence

Notable line

I am committed to full and open engagement on revising the structure of the Main Estimate and will ensure that this is taken forward in a way that allows for substantive, timely, and meaningful consultation.

Key Quotes

… aligning the Department's Estimate with the Defence Reform Functional Areas will bring significant benefits in terms of transparency and accountability
Jeremy Pocklington · explaining the rationale for the proposed restructure
I fully recognise the need to give the Committee sufficient time to consider any changes affecting Parliamentary scrutiny of Defence spending
Jeremy Pocklington · acknowledging the Committee's procedural concerns
Until this work and full consultation are complete, the Department will continue to use the existing structure
Jeremy Pocklington · confirming status quo pending further engagement
View original document →

Source · parliament.uk record ↗

Letter dated 2nd April from the Permanent Secretary to Chair regarding proposed restructure of MoD Estimates | Beyond The Vote | Beyond The Vote