https://www.icaew.com/rss/healthcareLatest changes in the healthcare sectoren{8515AAF6-6037-4346-9095-A3EFE9A3B8FF}https://www.icaew.com/technical/healthcare/news/your-healthcare-community-whats-coming-up-this-yearA snapshot of the key events, updates and expert-led sessions shaping the healthcare accounting year ahead. From property pitfalls to pensions and practice planning, here’s what’s coming up and why it matters.{ECABE97A-2B7D-4AF2-B8B7-43FC9B5596D0}https://www.icaew.com/technical/healthcare/news/is-your-clients-gp-surgery-property-in-orderA quick, high impact health check to uncover hidden risks in GP surgery premises. Help your clients stay compliant, protected and ahead of costly property surprises.{0C016901-773E-4882-B877-3FFBA67DE549}https://www.icaew.com/technical/healthcare/news/2026-a-new-year-with-challenges-in-the-world-of-primary-careAs we move forward into 2026, the key word that comes to my mind is UNCERTAINTY, a not unknown adjective in the world of primary care.{921A2CED-2066-49DD-A70F-5FA0ED97DBE7}https://www.icaew.com/technical/healthcare/news/navigating-the-mccloud-remedy-event-promoAre you ready to support your NHS clients through one of the most significant pension reforms in recent years? {EFE009FA-FFED-40CC-A304-2A8DD480945C}https://www.icaew.com/technical/healthcare/news/a-new-chapter-for-the-icaew-healthcare-community-advisory-groupWelcoming Guy Vine as Chair and Honouring Katie Collin’s Remarkable Tenure{173CD554-3FF1-4D80-8C1C-B4E72F84CBC2}https://www.icaew.com/technical/healthcare/news/how-not-to-avoid-tax-in-social-careSocial Care providers are warned against aggressive tax schemes that pose legal and ethical risks. The sector is urged to uphold transparency and integrity.{69DBDBB2-15C2-489C-8356-7AA8A6417FC1}https://www.icaew.com/technical/healthcare/news/new-funding-contractThe five-year fixed funding contract came to an end on 31 March 2024 and all contractors eagerly awaited news of the new contract as pharmacy finances were becoming more and more stretched. Most pharmacists we spoke to were not optimistic of the outcome of the negotiations, however the result will be welcomed, but it has not met the expectations of pharmacy contractors.{9B219A33-621D-4AAA-B02D-2761A37D099C}https://www.icaew.com/technical/healthcare/news/the-nhs-premises-directions-2024-a-new-frameworkA summary view of the key points in the latest Premises Directions.{42584987-E25C-48E3-983B-EF737E437F89}https://www.icaew.com/technical/healthcare/news/clarifying-the-claiming-period-for-ppa-drugs-under-the-gms-statement-of-financial-entitlementsOver the past year or so, some practices have had problems claiming reimbursement for drugs, such as flu vaccines. In particular, some have been told by ICBs or NHSE that their claims are too late and so can't be processed or paid. A common question is about the period within which claims for certain drugs can be submitted. What is the legal position?{C72914FD-7666-4929-B504-8DB662270357}https://www.icaew.com/technical/healthcare/news/do-gp-practices-always-have-to-pass-on-pay-uplifts-to-salaried-gpsIt may not be as simple as the BMA suggests, and practices may well not be subject to a legal obligation to backdate any pay award, even if funding is notionally provided for them to do so.{3993F609-0D03-463C-ADDF-920485A4B981}https://www.icaew.com/technical/healthcare/news/healthcare-community-2024-round-upA reflection on 2024, what the Community has achieved and what’s in store for 2025.{C93324AD-0A7C-404A-B199-1590AF3D10A1}https://www.icaew.com/technical/healthcare/news/private-work-for-nhs-gpsOver the past months I have had several enquiries from practices and LMCs on the theme of private work and how GPs can do more of it. So what are the constraints on GPs doing private work and can one get round them?{99DF3E75-568B-444F-B174-9A2AD12914C2}https://www.icaew.com/technical/healthcare/news/cash-flows-what-you-need-to-knowSally Sidaway and Lisa Pennington discuss how you can help GPs master their practice’s cash flows.{66003696-6022-4905-9339-27DEEF33D026}https://www.icaew.com/technical/healthcare/news/the-impact-of-the-contract-uplift-and-staff-salariesThe core contract funding increased from 1 April 2024 by 2.7% to £107.57 per weighted patient (or £102.46 per weighted patient after deducting the out of hours opt out). For a practice with a weighted list size of 10,000 patients, the additional funding amounts to approximately £27,000 per annum.{4F711F89-428E-4EA4-96B3-2DB55B965586}https://www.icaew.com/technical/healthcare/news/reduction-in-gross-profit-marginOver the past 12 months several pharmacies have seen a reduction in underlying gross profit margin. This has been caused by several factors, including purchase price inflation, reimbursement prices not keeping up with inflation and a reduction in controls around purchasing.{55BEC166-D6B1-4FF1-9AF5-F0F7E8238DFA}https://www.icaew.com/technical/healthcare/news/healthcare-conference-2024-thank-youICAEW’s annual Healthcare Conference returned this year with a number of sessions which covered a wide range of practical and technical issues.{71FE7F0C-42DF-4563-99B1-B68729F009D3}https://www.icaew.com/technical/healthcare/news/looking-back-and-looking-aheadHMRC has been consulting on a proposed reform to the current basis period method for taxation, which applies to unincorporated businesses and LLPs. They have drafted legislation and consulted on the proposed amendments. At the time of writing, it is expected that the reforms will be fully effective from the 2024/25 tax year, with 2023/24 being a transition year. These changes will affect all sole traders, unincorporated partnerships and LLPs who currently do not prepare their annual accounts to a reference date ending between 31 March and 5 April.{4AC18B26-8602-4060-AE4E-DF3C5D30CD6C}https://www.icaew.com/technical/healthcare/news/associate-dentist-tax-status-changesWhat the changes mean for dentists and a guide to using the CEST Tool.{739B5B15-5AF6-44A7-8397-7686C473CAAC}https://www.icaew.com/technical/healthcare/news/disclosure-of-gp-earnings-how-enforceable-is-itThe law that says GPs have to declare their earnings above a certain threshold has now been brought into force. But how enforceable is it really? I wonder how many GPs will choose to comply.{9A2488C8-6654-4AB4-A951-2980BA4AD5A2}https://www.icaew.com/technical/healthcare/news/gp-practice-cashflow-and-sustainabilityHow GP Practice accountants need to be advising their clients, now that costs are increasing and profits are reduced.{C732AA41-05D3-40CC-945B-C607C657528E}https://www.icaew.com/technical/healthcare/news/tax-basis-period-reform-how-will-this-affect-your-clients-practice-and-tax-affairsHMRC has been consulting on a proposed reform to the current basis period method for taxation, which applies to unincorporated businesses and LLPs. They have drafted legislation and consulted on the proposed amendments. At the time of writing, it is expected that the reforms will be fully effective from the 2024/25 tax year, with 2023/24 being a transition year. These changes will affect all sole traders, unincorporated partnerships and LLPs who currently do not prepare their annual accounts to a reference date ending between 31 March and 5 April.{EC1CFAB0-5C49-4314-9175-4EF99A37D63B}https://www.icaew.com/technical/healthcare/news/introducing-the-new-chairThis year sees the end of Mark Skellum’s term as chair of the Healthcare community advisory group with former deputy chair Katie Collin taking over.{7FCFAE05-9672-4F34-AA25-F0753E97CF85}https://www.icaew.com/technical/healthcare/news/topical-issues-to-consider-for-gp-partnership-clientsI am not sure that we have ever been in more turbulent times in Primary Care General Practice and our role in helping practices to weather the storm has never been more important than it is now.{949E04B3-02D0-406F-A3C0-854E68D2F5FD}https://www.icaew.com/technical/healthcare/news/most-gp-practices-dont-need-to-register-with-trsGP practices and those acting for them will have noticed emails warning about the need to register with the new Trusts Registration Service (TRS). {98844F36-0333-4847-BC35-9EFB5DBE1B64}https://www.icaew.com/technical/healthcare/news/additional-information-being-requested-by-banks-and-lendersAs GP practice accountants we have always been asked to provide certain confirmation details to banks and lenders. Until recently this has typically involved completing a lender’s Accountant’s Certificate which confirms an individual’s income details, or simply sending copies of the last three years’ ‘SA302’s’ (the tax calculation that accompanies a personal tax return). {10B7C016-59CB-4F19-A9FB-BAFCAC53D0DF}https://www.icaew.com/technical/healthcare/gps/current-gp-practice-topical-accounting-mattersGreater funding into PCN's means that a number of issues need to be considered when advising clients.{30DE14EF-ADBC-4F5E-BD4F-5AE951EB1FEB}https://www.icaew.com/technical/healthcare/news/seniority-and-partnership-premium-scheme-in-walesThe Partnership Premium Scheme was introduced within the GMS Contract in Wales on 1 October 2019.{838ABD9E-CF8A-4CC9-8772-7E31561C972B}https://www.icaew.com/technical/healthcare/news/have-your-dental-primary-care-clients-claimed-their-welsh-nhs-bonusIn March 2021, the Welsh Government announced a one-off bonus payment of £735 as a thank you for health and social care workers.{8E6FDF68-975D-45E4-AB98-CA1690C967E0}https://www.icaew.com/technical/healthcare/news/the-financial-implications-of-practice-mergersWith ever changing pressures on Primary Care both from patient demand, GP and staff recruitment , and Government requirements many practices continue to contemplate a merger.{B6EE3337-8DF2-4B52-9ACA-8C038CF981E9}https://www.icaew.com/technical/healthcare/news/hmrc-amend-esm4030-employment-status-manual-for-dentistsHM Revenue and Customs have recently announced that, effective April 2023, they will remove reference to the model British Dental Association (BDA) or Dental Practitioners Association (DPA) contract in ESM4030.{04CF8EE0-366E-4E72-AC00-973E81C1B6AD}https://www.icaew.com/technical/healthcare/news/primary-care-support-england-gp-payments-and-pensions-portalSince Primary Care Support England (PCSE) launched its new GP Payments and Pensions portal in June 2021 practice managers and GPs have experienced a number of problems.{A5771F65-C40B-4E38-9617-96C50D48B55B}https://www.icaew.com/technical/healthcare/news/pcse-online-gp-payments-and-pensionsA new online payments service from PCSE launched on 1 June 2021. The online system allows practices and GP’s working in general practice to access a range of services to help manage payments and pensions administration.{BAF21D59-A788-41EA-8D7B-65E3489151C8}https://www.icaew.com/technical/healthcare/news/what-seems-to-be-the-problemGP’s have long bemoaned the internet from which patients not only make their own, normally incorrect, diagnoses, but from which they also try to instruct the Doctor as to what their treatment should be. But what is coming next?{CAA7F0D0-4774-47B7-8FA0-A3BA5CDDCDD8}https://www.icaew.com/technical/healthcare/news/reforming-of-final-pay-controlsIt has been rare over the last few years that we have had good news to advise clients of in respect of the NHS pension scheme; in recent months however both the McCloud judgement and the reform of Final Pay Controls have both changed this.{88951DFF-E8B0-4F90-ABAB-3191026DDAD0}https://www.icaew.com/technical/healthcare/news/welsh-government-financial-recognition-for-nhs-and-social-care-workersIn March this year Vaughan Gething MS, the then Minister for Health and Social Services, issued a statement to acknowledge and thank health and care workers for their commitment and effort during the COVID-19 pandemic. The statement announced that the Welsh Government will be giving NHS and social care staff a one-off bonus.{C6AC529E-0602-426F-AFB1-65327E4A3C38}https://www.icaew.com/technical/healthcare/news/hot-topics-to-include-in-partnership-agreement-updatesIn this article I will cover the main newer ‘hot topics’ that should be considered for inclusion in the partnership agreement.{BF38BBD5-08CD-427E-90CC-48DF3C8C6A52}https://www.icaew.com/technical/healthcare/news/mccloud-judgement-and-what-it-means-for-your-clientsThe McCloud (Judges) case and the Sargeant (Firefighters) case were brought by individuals who had also been transitioned into new schemes that had protections in place for older members.{F4507F33-1D1E-48BF-8444-ECB8284D088C}https://www.icaew.com/technical/healthcare/gps/pandemics-a-force-for-changeLockdown brought many immediate challenges when we were no longer able to meet or transact physically.