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NHS and General Practice Immunity Schemes

22 December 2020      Andrea Marshall, Tax Specialist

Andrea has received an email today from the Office for National Statistics, which may be useful for insurance officers in universities, as a starting point when working out which indemnity scheme may cover students on placement.


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The PSCG update includes the outcome of the classification assessment of,

 NHS Resolution - is the operating name for the National Health Service Litigation Authority (NHSLA) which aims to provide expertise to the NHS to resolve concerns fairly, share learning for improvement, and preserve resources for patient care. It also administers clinical negligence schemes such as the Clinical Negligence Scheme for General Practice.

ONS reviewed the classification status of NHS Resolution and has concluded that it is subject to public sector control for reasons including that the majority of its board are public sector appointees.

The assessment also concluded that NHS Resolution is a non-market producer as it receives its income from non-competitive grant funding from central government. 

As such, NHS Resolution has been classified to the central government subsector (S.1311) with effect from 1 April 2017, the date NHSLA's operating name became NHS Resolution.

  • NHS Wales Shared Services Partnership (NWSSP) - is the body authorised by Welsh Government (WG) Ministers to provide shared services such as pension, payroll, and recruitment, and to administer the Scheme for General Medical Practice Immunity.

ONS has assessed the classification status of NWSSP and has concluded that it is subject to public sector control for reasons including that membership of NWSSP is determined by WG through regulations. The assessment also concluded that NWSSP is a non-market producer as it is funded through non-competitive grants from the government.

As such, NWSSP has been classified to the central government subsector (S.1311) with effect from 1 April 2011, the date it was created.

  • Clinical Negligence Scheme for General Practice (CNSGP) – is the scheme operated by NHS Resolution that provides NHS General Practitioners and other healthcare professionals in England with an indemnity against claims relating to clinical negligence for incidents that occurred after March 31 2019. 

ONS has assessed the classification status of CNSGP and has concluded that future negligence claims to be paid by the government should be treated as contingent liabilities, as the requirement for the government to meet their commitments under the scheme only materialises when specific conditions prevail (see ESA 2010 5.08).

Therefore, it was determined that when claims arise following a ruling of negligence, other miscellaneous current transfers (D.759) will be recorded, as it is a payment of compensation for injury (see ESA 2010 4.136). The transactions will be recorded when a ruling is made which results in compensation being due (see ESA 2010 4.137). 

The classification applies from 1 April 2019, the date CNSGP was established. 

  • Existing Liabilities Scheme for General Practice (England) - is the scheme operated by NHS Resolution that provides NHS General Practitioners and other healthcare professionals in England with an indemnity against claims relating to clinical negligence for incidents that occurred before April 1 2019. 

ONS has assessed the classification status of ELSGP and has concluded that future negligence claims to be paid by the government should be treated as contingent liabilities, as the requirement for the government to meet their commitments under the scheme only materialises when specific conditions prevail (see ESA 2010 5.08).

Therefore, it was determined that when claims arise following a ruling of negligence, other miscellaneous current transfers (D.759) will be recorded, as it is a payment of compensation for injury (see ESA 2010 4.136). The transactions will be recorded when a ruling is made which results in compensation being due (see ESA 2010 4.137). 

It was also determined that the transfer of assets and future liabilities from Medical Defence Organisations to the government following the creation of ELSGP will be recorded as an other capital transfer (D.99) as it is a non-recurring redistribution of wealth (see ESA 2010 4.164).

These classifications apply from 6 April 2019, the date ELSGP was established. 

  • Existing Liabilities Scheme for General Practice (Wales) - is the scheme operated by the NHS Wales Shared Services Partnership that provides NHS General Practitioners and other healthcare professionals in Wales with an indemnity against claims relating to clinical negligence for incidents that occurred before April 1 2019. 

ONS has assessed the classification status of ELSGP and has concluded that future negligence claims to be paid by the government should be treated as contingent liabilities, as the requirement for the government to meet their commitments under the scheme only materialises when specific conditions prevail (see ESA 2010 5.08).

Therefore, it was determined that when claims arise following a ruling of negligence, other miscellaneous current transfers (D.759) will be recorded, as it is a payment of compensation for injury (see ESA 2010 4.136). The transactions will be recorded when a ruling is made which results in compensation being due (see ESA 2010 4.137). 

It was also determined that the transfer of assets and future liabilities from Medical Defence Organisations to the government following the creation of ELSGP will be recorded as an other capital transfer (D.99) as it is a non-recurring redistribution of wealth (see ESA 2010 4.164).

These classifications apply from 6 April 2019, the date ELSGP was established. 

  • Scheme for General Medical Practice Immunity (GMPI) - is the scheme operated by the NHS Wales Shared Services Partnership that provides NHS General Practitioners and other healthcare professionals in Wales with an indemnity against claims relating to clinical negligence for incidents that occurred after March 31 2019. 

ONS has assessed the classification status of GMPI and has concluded that future negligence claims to be paid by the government should be treated as contingent liabilities, as the requirement for the government to meet their commitments under the scheme only materialises when specific conditions prevail (see ESA 2010 5.08).

Therefore, it was determined that when claims arise following a ruling of negligence, other miscellaneous current transfers (D.759) will be recorded, as it is a payment of compensation for injury (see ESA 2010 4.136). The transactions will be recorded when a ruling is made which results in compensation being due (see ESA 2010 4.137). 

The classification applies from 1 April 2019, the date GMPI was established. 




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