Primary Care Network Accountants

08 January 2019

Key accountants for Primary Care Networks

It has been well reported in the release of the NHS Long Term Plan in early January 2019 that Primary Care Networks (PCNs) will play a pivotal role.

We have been involved in working within the new models of care frameworks since their inception, and more recently with PCNs as they come to formation.

We have helped our clients in the following ways:

For CCGs and those responsible for forming the Primary Care Networks

  • Developing an options appraisal paper, alongside solicitors, for a CCG as part of the formation of a PCN in their locality
  • Providing advice on the VAT aspects of running a PCN, summarising the key issues and finding VAT mitigation and management solutions
  • Advising on HR matters to consider within a PCN (ie outsourced or subcontracted employment of individuals between practices vs offering joint employment contracts to individuals across multiple practices)
  • Consideration of staff access to the NHS pension scheme based on the different employment options and ensuring Employing Authority status for the employer

We have advised on appropriate structures and business frameworks for PCNs and will work alongside lawyers in drafting the formation agreements for setting up the entity.

We can also advise on the income sharing methods within the PCN and the tax implications thereof and also deal with the routine record keeping and statutory filing requirements of the accounts and tax returns of the entity.

For GP Practices working together within a Primary Care Networks environment

We can explain the individual GP Practice’s role within their local PCN and what it will mean for them financially and operationally.

We offer workshops and seminars in order to understand more about PCNs and how they differ from other collaboration and merger models which have been put forward in recent years.

Financially, we can look at the impact of the contract changes at practice level on the profits of individual partners within a practice and how joining a PCN will affect their finances.

Operationally, we can assist GP Practices with how best to record the work undertaken within the PCN including where staff are shared across multiple practices and how this is recorded in the books of account and payroll systems.

We have significant experience in working with GP Practices, GP Federations, Practice mergers and GP collaborations so please do get in touch if you would like an initial conversation to see how we may be able to assist you.

Please contact our healthcare specialists at your local office:

London and the South

Andrew Leal, Partner
03330 100 220


Martin Ramsey, Partner
0121 236 0465


Steve Cosford, Healthcare Director
01604 624011