This document discusses shared services in the UK and Canada. It provides an overview of shared services, including definitions, frameworks, trends, examples and lessons learned. Key points include that shared services aim to improve efficiency by combining common functions across organizations, while major trends show growing interest in client-facing shared services and innovative sourcing models. Examples highlighted shared services initiatives in the UK and Canadian governments for finance, HR and other back office functions. The document concludes with guidance for implementing shared services successfully.