This document was originally published and made freely available in a blog titled ‘Guidance for 'VfM when it is difficult' on the strategyandevidence.com website. It is a guide that is complementary to existing Value-for-Money (VfM) research and is intended to help practitioners work through challenging VfM questions. It is not intended to provide a simple set of answers but instead offers points for consideration and reflection to support researchers and practitioners in seeking their own answers. It also introduces the Resources to Results (R2R) approach which promotes a mindset that can be useful in non-standard and difficult VfM analysis. This is an evolving working paper, so if you do read it or use it (or dislike it!) please get in touch with your thoughts on how it can improve. Any feedback is welcome.