A spending review, or occasionally a comprehensive spending review or spending round, is a governmental process in the United Kingdom carried out by HM Treasury to set firm expenditure limits and, through public service agreements, define the key improvements that the public can expect from these resources.

Spending reviews typically focus upon one or several aspects of public spending while comprehensive spending reviews focus upon each government department's spending requirements from a zero base (i.e. without reference to past plans or, initially, current expenditure). The latter are named after the year in which they are announced – thus CSR07 (completed in October 2007) applies to financial years 2008–2011. Spending rounds normally cover a single year.

Other developed countries have similar review processes, e.g. Canada, New Zealand, the Netherlands, Italy, Ireland, and France. France conducted its first comprehensive spending review (called in French "la Révision Générale des Politiques Publiques") in 2008. The Netherlands has been carrying out spending reviews since 1981.

As a consequence of the COVID-19 pandemic, the 2020 review covered just a one-year period in contrast to previous years. The 2021 spending review was subsumed into the October 2021 budget.

The 1998 Comprehensive Spending Review (CSR98) was the first set of multi-year spending plans delivered by the Chancellor of the Exchequer Gordon Brown, allocating spending from 1999–2000 to 2001–2002.

The 2000 Spending Review (SR2000) set spending plans from 2001–2002 to 2003–2004.

The 2002 Spending Review (SR02) set a target for expanding the role of voluntary sector organisations in the provision of public services, anticipating growth by 5% in the period to 2005–2006.

The 2004 Spending Review (SR04) set spending plans for government departments up to 2007–2008.