Briefing / Combining NHS bodies

Combining NHS bodies is a practical checklist for mergers and acquisitions in the NHS. The purpose of the checklist is to support the chief financial officer and the finance team to develop a detailed work plan to allow them to put in place a finance function that will meet the requirements of the new bodies and the objectives of the reorganisation.

The checklist sets out the detailed actions that the chief financial officer and the finance team should take as
a result of the decision to reorganise. The actions included in the checklist range from opening and closing bank
accounts to revising the VAT partial exemption calculation.

The guidance does not cover the decision-making process, consultations or regulatory requirements that have to be met before the decision to reorganise is finalised. The checklist is intended to be used once the decision has been made that a reorganisation will occur, even if the finer details such as the date of reorganisation are yet to be determined.