evidence: Both London and the South East had a net fiscal surplus in the financial year ending (FYE) 2023; all other UK countries and regions had a net fiscal deficit. [...] Net fiscal deficit increased for each country and region in FYE 2023 except London and the South East, which both showed an increased net fiscal surplus, and Scotland which showed a decreased net fiscal deficit (using the geographic method of apportioning North Sea oil and gas we described in Section 2: Overview of country and regional public sector finances). Using the population-based method, London and the South East each increased their surplus, and the East of England and Scotland both reduced their deficit. [...] Most expenditure data, around 90%, are sourced from HM Treasury's Country and regional analysis publication, and the accompanying guidance note published on GOV.UK, includes information on how regional apportionment is carried out.