Website of the Department of Health

NHS Estates, the Medicines and Healthcare products Regulatory Agency, NHS Trusts and the Department's Executive Non-Departmental Public Bodies are excluded from the consolidation.

NHS Trusts and those Special Health Authorities that receive their funding from 'trading' activities, e.g. National Blood Authority and NHS Logistics Authority, produce income and expenditure accounts within Resource Budgeting but are outside of the Resource Accounting Boundary.

Annex A provides a comprehensive list of the health bodies which are inside and outside of the Resource Accounting Boundary.

More information on entities within the departmental family can be found in the annual reports and accounts of the Executive Agency or in the individual and summarised accounts of NHS Trusts, Strategic Health Authorities and Primary Care Trusts which are published separately.