Sections · PESA departmental group
Health and Social Care
The NHS in England: the Department of Health and Social Care, NHS England, integrated care boards and NHS trusts. In 2025-26 the bodies in this section spent £204.7bn on services. £120.0bn of it (58.6%) can be followed to who received it, and at most 69.5% counting payees who are named but can't be identified yet.
- Reached an identified organisation
- Reached a recipient the publisher did not name
- Reached people, counted by benefit
- Reached staff (pay) or holders of government debt (interest), followed as one published total
- Named payee, not yet identified (may be another public body)
- Not followed
How far it is followed, and why the rest can't be
- 31 of 112 publishers' files cover part of the yearmeasured
Their 2025-26 records cover fewer than 12 months; the table below gives each publisher's months.
- NHS trusts without payment files£74.8bnmeasured
94 of the 207 NHS trusts with 2024-25 accounts have 2025-26 payment files held. The other 113 spent £74.8bn in 2024-25, by their own accounts (the latest year held, so a year earlier than the rest of this page). Integrated care boards file no such accounts and are not in this figure.
- NHS bodies without payment files
Most NHS trusts and integrated care boards publish spending over £25,000, but on their own websites, in many formats. For about two thirds of them no 2025-26 file has been collected: no website is known, the site refuses automated readers, the files are PDF only, or the site did not answer.
- Payments between NHS bodies
Integrated care boards pay trusts, and trusts pay each other. Those payments are passed on, not spent, and are counted only once, where the money is finally spent.
- Files a crawler may not fetch
Several trusts' robots.txt files forbid automated readers from fetching their payment files. Those files are not counted until they are downloaded by a person.
- Below the publication threshold
Payments under £25,000 (central government and the NHS) or £500 (councils) are not published one by one. Some publishers list every payment anyway; most do not.
- Pay: followed to staff as one total£104.3bnmeasured
Wages are never published person by person, and must not be. The staff costs of the 14 bodies in this section, from HM Treasury's OSCAR database (2025-26, provisional outturn), are counted as followed to their staff.
- Suspected duplicates left out£6.1bnmeasured
174,481 rows repeat an earlier row of the same sheet exactly. They are kept as published but not counted, until the publisher confirms or corrects them.
Where the records come from
Each publisher's 2025-26 payment records, and where their money went. "Identified" means matched to a registered company, charity or other organisation outside government; "named only", a payee named in the record but not yet matched; "passed on", paid to another public body.
| Publisher | Months | Records | Identified | Named only | Withheld | Passed on |
|---|---|---|---|---|---|---|
| Department of Health and Social Care | 12 | 20,547 | £1.1bn | £2.7bn | £0 | £178.2bn |
| NHS England | 6 | 15,364 | £1.5bn | £774m | £0 | £6.2bn |
| NHS Greater Manchester Integrated Care Board | 12 | 32,790 | £288m | £686m | £0 | £4.4bn |
| NHS South East London Integrated Care Board | 12 | 23,107 | £194m | £2.9bn | £0 | £2.1bn |
| NHS Lancashire and South Cumbria Integrated Care Board | 12 | 35,075 | £251m | £729m | £0 | £3.3bn |
| NHS North East London Integrated Care Board | 9 | 30,323 | £149m | £1.1bn | £0 | £2.5bn |
| NHS South West London Integrated Care Board | 12 | 17,860 | £147m | £753m | £0 | £2.5bn |
| NHS Buckinghamshire, Oxfordshire and Berkshire West Integrated Care Board | 12 | 28,978 | £172m | £450m | £0 | £2.6bn |
| NHS Somerset Integrated Care Board | 12 | 12,171 | £92m | £188m | £0 | £2.6bn |
| NHS Nottingham and Nottinghamshire Integrated Care Board | 12 | 14,650 | £154m | £542m | £0 | £1.7bn |
| NHS Lincolnshire Integrated Care Board | 12 | 14,637 | £69m | £384m | £0 | £1.4bn |
| Hull University Teaching Hospitals NHS Trust | 12 | 3,663 | £216m | £1.1bn | £0 | £43m |
| UK Health Security Agency group assumed | 12 | 2,214 | £717m | £477m | £0 | £26m |
| Manchester University NHS Foundation Trust | 8 | 4,001 | £430m | £615m | £0 | £118m |
| Oxford University Hospitals NHS Foundation Trust | 12 | 3,585 | £356m | £420m | £0 | £105m |
| NHS Bristol, North Somerset and South Gloucestershire Integrated Care Board | 12 | 8,043 | £71m | £199m | £0 | £508m |
| Great Ormond Street Hospital for Children NHS Foundation Trust | 12 | 2,234 | £125m | £221m | £370m | £28m |
| The Newcastle Upon Tyne Hospitals NHS Foundation Trust | 12 | 3,850 | £462m | £141m | £0 | £122m |
| Sheffield Teaching Hospitals NHS Foundation Trust | 11 | 2,010 | £423m | £239m | £0 | £0 |
| University Hospitals of North Midlands NHS Trust | 12 | 2,426 | £212m | £421m | £0 | £7m |
| Northern Lincolnshire and Goole NHS Foundation Trust | 12 | 2,959 | £158m | £421m | £0 | £54m |
| King's College Hospital NHS Foundation Trust | 12 | 3,326 | £251m | £316m | £0 | £60m |
| The Shrewsbury and Telford Hospital NHS Trust | 12 | 1,244,975 | £191m | £401m | £0 | £15m |
| East Suffolk and North Essex NHS Foundation Trust | 12 | 2,746 | £94m | £401m | £0 | £91m |
| South Tees Hospitals NHS Foundation Trust | 12 | 1,662 | £185m | £319m | £0 | £43m |
| Lancashire Teaching Hospitals NHS Foundation Trust | 12 | 3,037 | £227m | £286m | £0 | £17m |
| North Bristol NHS Trust | 11 | 3,054 | £279m | £172m | £0 | £27m |
| University Hospitals Sussex NHS Foundation Trust | 7 | 1,809 | £138m | £52m | £0 | £284m |
| United Lincolnshire Teaching Hospitals NHS Trust | 12 | 1,699 | £138m | £129m | £0 | £206m |
| The Royal Wolverhampton NHS Trust | 12 | 2,844 | £145m | £266m | £0 | £54m |
| York and Scarborough Teaching Hospitals NHS Foundation Trust | 12 | 1,510 | £210m | £78m | £0 | £173m |
| University Hospital Southampton NHS Foundation Trust | 12 | 2,426 | £309m | £39m | £0 | £102m |
| Calderdale and Huddersfield NHS Foundation Trust | 12 | 4,190 | £316m | £86m | £0 | £29m |
| Royal Devon University Healthcare NHS Foundation Trust | 12 | 2,521 | £155m | £163m | £0 | £88m |
| Chelsea and Westminster Hospital NHS Foundation Trust | 12 | 1,872 | £209m | £149m | £0 | £25m |
| Buckinghamshire Healthcare NHS Trust | 12 | 1,715 | £163m | £179m | £0 | £37m |
| Brighton and Sussex University Hospitals NHS Trust | 5 | 1,575 | £139m | £50m | £0 | £186m |
| University Hospitals Coventry and Warwickshire NHS Trust | 12 | 4,061 | £250m | £83m | £0 | £42m |
| Coventry and Warwickshire Partnership NHS Trust | 12 | 38,156 | £208m | £96m | £15m | £31m |
| Worcestershire Acute Hospitals NHS Trust | 11 | 1,780 | £151m | £140m | £0 | £54m |
| NHS Frimley Integrated Care Board | 2 | 1,957 | £13m | £60m | £0 | £268m |
| Gloucestershire Hospitals NHS Foundation Trust | 12 | 1,534 | £102m | £170m | £0 | £44m |
| Harrogate and District NHS Foundation Trust | 12 | 998 | £165m | £125m | £0 | £19m |
| East Kent Hospitals University NHS Foundation Trust | 7 | 1,057 | £209m | £19m | £0 | £54m |
| Leeds Teaching Hospitals NHS Trust | 3 | 1,525 | £127m | £139m | £0 | £8m |
| Mersey and West Lancashire Teaching Hospitals NHS Trust | 12 | 3,575 | £132m | £122m | £0 | £7m |
| Wrightington, Wigan and Leigh Teaching Hospitals NHS Foundation Trust | 12 | 2,935 | £85m | £127m | £0 | £43m |
| Royal Berkshire NHS Foundation Trust | 12 | 1,249 | £83m | £62m | £0 | £91m |
| Sandwell and West Birmingham Hospitals NHS Trust | 12 | 1,616 | £131m | £63m | £0 | £40m |
| Bristol NHS Foundation Trust | 11 | 2,301 | £86m | £140m | £0 | £1m |
| Maidstone and Tunbridge Wells NHS Trust | 12 | 2,534 | £155m | £26m | £0 | £34m |
| Bedford Hospital NHS Trust | 12 | 2,373 | £67m | £109m | £0 | £36m |
| Royal Cornwall Hospitals NHS Trust | 12 | 1,535 | £84m | £97m | £0 | £24m |
| Alder Hey Children's NHS Foundation Trust | 12 | 1,394 | £65m | £88m | £0 | £46m |
| Royal Papworth Hospital NHS Foundation Trust | 12 | 866 | £124m | £56m | £0 | £12m |
| Essex Partnership University NHS Foundation Trust | 5 | 875 | £39m | £112m | £0 | £35m |
| Stockport NHS Foundation Trust | 12 | 882 | £44m | £119m | £0 | £22m |
| East Sussex Healthcare NHS Trust | 12 | 1,870 | £71m | £84m | £0 | £24m |
| Sherwood Forest Hospitals NHS Foundation Trust | 12 | 2,187 | £123m | £40m | £0 | £9m |
| The Christie NHS Foundation Trust | 12 | 1,545 | £106m | £52m | £0 | £14m |
| Royal United Hospitals Bath NHS Foundation Trust | 12 | 1,213 | £97m | £52m | £0 | £13m |
| The Queen Elizabeth Hospital, King's Lynn, NHS Foundation Trust | 12 | 1,899 | £54m | £90m | £0 | £17m |
| East London NHS Foundation Trust | 12 | 1,973 | £78m | £61m | £0 | £21m |
| Wirral University Teaching Hospital NHS Foundation Trust | 12 | 1,205 | £37m | £69m | £0 | £44m |
| Northampton General Hospital NHS Trust | 12 | 978 | £71m | £52m | £0 | £27m |
| Moorfields Eye Hospital NHS Foundation Trust | 12 | 1,404 | £89m | £48m | £0 | £10m |
| Torbay and South Devon NHS Foundation Trust | 6 | 1,167 | £71m | £39m | £0 | £36m |
| Great Western Hospitals NHS Foundation Trust | 12 | 680 | £132m | £4m | £0 | £3m |
| The Dudley Group NHS Foundation Trust | 9 | 687 | £99m | £35m | £0 | £3m |
| Gateshead Health NHS Foundation Trust | 12 | 1,862 | £59m | £46m | £0 | £28m |
| Doncaster and Bassetlaw Teaching Hospitals NHS Foundation Trust | 12 | 1,811 | £75m | £27m | £0 | £30m |
| Kent and Medway Mental Health NHS Trust | 12 | 920 | £37m | £61m | £0 | £28m |
| Birmingham and Solihull Mental Health NHS Foundation Trust | 12 | 776 | £55m | £68m | £0 | £3m |
| The Princess Alexandra Hospital NHS Trust | 12 | 744 | £62m | £13m | £0 | £49m |
| London Ambulance Service NHS Trust | 8 | 1,094 | £73m | £46m | £0 | £2m |
| Oxford Health NHS Foundation Trust | 7 | 723 | £46m | £48m | £0 | £20m |
| Humber Teaching NHS Foundation Trust | 12 | 1,064 | £37m | £52m | £0 | £25m |
| Medicines and Healthcare products Regulatory Agency | 12 | 843 | £88m | £20m | £0 | £3m |
| Whittington Health NHS Trust | 12 | 967 | £69m | £27m | £0 | £13m |
| Liverpool Heart and Chest Hospital NHS Foundation Trust | 11 | 432 | £51m | £48m | £0 | £7m |
| South Central Ambulance Service NHS Foundation Trust | 12 | 1,325 | £57m | £39m | £0 | £5m |
| Derbyshire Healthcare NHS Foundation Trust | 12 | 540 | £30m | £64m | £0 | £7m |
| Salisbury NHS Foundation Trust | 12 | 948 | £79m | £16m | £0 | £5m |
| Berkshire Healthcare NHS Foundation Trust | 12 | 778 | £52m | £17m | £0 | £30m |
| North Tees and Hartlepool NHS Foundation Trust | 8 | 696 | £38m | £30m | £0 | £31m |
| Medway NHS Foundation Trust | 12 | 904 | £28m | £27m | £0 | £38m |
| North West Anglia NHS Foundation Trust | 1 | 128 | £11m | £78m | £0 | £1m |
| North Staffordshire Combined Healthcare NHS Trust | 12 | 1,181 | £22m | £67m | £0 | £1m |
| Bolton NHS Foundation Trust | 12 | 824 | £32m | £53m | £0 | £5m |
| Bradford District Care NHS Foundation Trust | 12 | 925 | £28m | £50m | £0 | £10m |
| Walsall Healthcare NHS Trust | 7 | 788 | £26m | £55m | £0 | £5m |
| North West Ambulance Service NHS Trust | 12 | 1,167 | £67m | £14m | £0 | £2m |
| The Rotherham NHS Foundation Trust | 12 | 2,453 | £27m | £42m | £0 | £15m |
| Cambridgeshire and Peterborough NHS Foundation Trust | 12 | 756 | £50m | £14m | £0 | £13m |
| Yorkshire Ambulance Service NHS Trust | 12 | 903 | £56m | £8m | £0 | £11m |
| South East Coast Ambulance Service NHS Foundation Trust | 5 | 692 | £28m | £44m | £0 | £3m |
| Leeds and York Partnership NHS Foundation Trust | 12 | 551 | £58m | £3m | £0 | £13m |
| Tees, Esk and Wear Valleys NHS Foundation Trust | 12 | 4,256 | £37m | £12m | £0 | £17m |
| West Suffolk NHS Foundation Trust | 12 | 573 | £37m | £23m | £0 | £3m |
| Leicestershire Partnership NHS Trust | 12 | 3,730 | £23m | £29m | £0 | £2m |
| Gloucestershire Health and Care NHS Foundation Trust | 12 | 425 | £26m | £10m | £0 | £19m |
| Wye Valley NHS Trust | 11 | 409 | £24m | £19m | £0 | £6m |
| Rotherham Doncaster and South Humber NHS Foundation Trust | 9 | 9,801 | £21m | £24m | £0 | £429k |
| The Royal Orthopaedic Hospital NHS Foundation Trust | 12 | 247 | £31m | £14m | £0 | £0 |
| St George's University Hospitals NHS Foundation Trust | 1 | 174 | £25m | £1m | £0 | £379k |
| Queen Victoria Hospital NHS Foundation Trust | 12 | 408 | £20m | £6m | £0 | £601k |
| Weston Area Health NHS Trust | 1 | 262 | £7m | £12m | £0 | £69k |
| Sheffield Health Partnership University NHS Foundation Trust | 9 | 565 | £9m | £8m | £0 | £0 |
| East of England Community Health and Care NHS Trust | 3 | 131 | £6m | £8m | £0 | £2m |
| Cambridgeshire Community Services NHS Trust | 4 | 49 | £11m | £198k | £0 | £91k |
| James Paget University Hospitals NHS Foundation Trust | 1 | 71 | £4m | £2m | £0 | £2m |
| Wirral Community Health and Care NHS Foundation Trust | 1 | 9 | £195k | £98k | £0 | £136k |
The largest payees not yet identified
Payees paid £5m or more. Named in the records as shown, but not yet matched to a registered organisation or a public body. Some may be public bodies; until they are matched they are counted as followed by name only.
| Payee, as published | 2025-26 |
|---|---|
| HMRC | £1.4bn |
| GUYS & ST THOMAS HOSPITAL NHS FOUNDATION TRUST | £1.3bn |
| KING`S COLLEGE HOSPITAL NHS FOUNDATION TRUST | £1.3bn |
| HMRC GOVERNMENT EMPLOYERS ACCOUNT | £1.0bn |
| INLAND REVENUE CIS | £967m |
| BARKING HAVERING AND REDBRIDGE HOSPITALS NHS TRUST | £689m |
| NOT AVAILABLE | £544m |
| NHS SUPPLY CHAIN | £430m |
| (no name) | £379m |
| GLAXOSMITHKLINE UK LIMITED (GSK) | £288m |
| SOUTH WEST LONDON AND ST GEORGE`S MENTAL HEALTH NHS TRUST | £258m |
| HMRC EMPLOYER PAYMENTS | £223m |
| ACCESS UK LTD TA ADAM | £221m |
| KING'S INTERVENTIONAL FACILITIES MANAGEMENT LLP | £201m |
| HMRC CUMBERNAULD | £187m |
What PESA says this section spends on
| Function | 2025-26 | Share |
|---|---|---|
| Health | £212.0bn | 104% |
| Social protection | −£7.4bn | -4% |