The National Infrastructure and Service Transformation Authority (NISTA) and HM Treasury (HMT) have published guidance setting out how Senior Responsible Owners (SROs), Accounting Officers and departments should prepare, approve and publish a Strategy and Delivery Plan (SDP) for projects designated by ministers as Mega Projects. The guidance explains that an SDP is a short, public, strategic document intended to support realistic plans, clear accountability and transparency, and is first required once the Strategic Outline Business Case has been approved by HMT. It also sets out when SDPs must be updated, outlines the required structure and content of an SDP, the five-stage process for drafting, approval and publication, and the respective roles of project teams, SROs, Accounting Officers, HMT, the National Infrastructure and Service Transformation Authority and ministers. The guidance clarifies that SDPs are distinct from existing business case requirements, focus on delivery, governance, cost and schedule expectations and must be published on GOV.UK as a Command Paper within four months of ministerial approval, subject to limited exclusions for national security or commercial sensitivity.