PRIMARY CARE NETWORKS - VAT considerations - PKF Francis Clark
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PRIMARY CARE NETWORKS – VAT considerations

All Primary Care Networks (PCN) will have now submitted their registration information to their CCG, and will be working over the next few weeks to complete their PCN agreements.

The timescales are short as the PCN contract goes live on 1 July 2019. This document comments on some of the financial considerations.

From initial discussions it seems that most PCNs are going down either the ‘Flat Practice Structure’ or ‘Lead Provider’ operating model, so that NHS Pension membership is available to employees of the PCN. This document addresses these options, and not the ‘GP federation/provider entity’ or other options.

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