The Christie NHS FT Annual Report & Accounts 2019-20

Consolidated Accounts of The Christie NHS Foundation Trust 2019-2020

17. Provisions for liabilities and charges

All Provisions for liabilities and charges of The Christie NHS Foundation Trust Group are by The Christie NHS Foundation Trust. The Christie Charitable Fund and The Christie Pharmacy Limited do not have any provisions.

Group

Current

Non-current

31 March 2019

31 March 2019

31 March 2020

31 March 2020

£000

£000

£000

£000

Pensions - ill health retirement Pensions - early departure costs

26 14 24

488 100

27 12 25

514 100

Personal injury claims

0

0

Other

460

930

207

48

524

636

Total

994

821

Pensions

Pensions

Personal

Other

Total

injury claims

Ill health retirement

relating to other staff

£000

£000

£000

£000

£000

514

114

24

508

1,160

At 1 April 2019

Change in discount rate Arising during the year Utilised during the year Reversed unused Unwinding of discount

44

5

0

0

49

0

0

24

629

653 (52)

(26)

(11)

(15)

0 0 0

0 9

0 4

(8)

(8) 13

0

541

112

25

1,137

1,815

At 31 March 2020

Expected timing of cash-flows: Not later than 1 year Later than 1 year not later than 5 years

27

12 49 51

25

930 207

994 365 456

109 405

0 0

Later than 5 years

0

541

112

25

1,137

1,815

The above provision for personal injury is based upon information supplied by the NHS Litigation Authority. The associated contingent liability is shown under note 18.1.

Other provisions are:

£000

Pseudomyxoma peritonei complications*

93

VAT**

827

Final pay control***

217 1,137

*The pseudomyxoma peritonei provision is based on the average cost of complications per operation over the preceding 3 years, linked to the number of operations undertaken within a 3 year period. **The VAT provision is an estimate of VAT due to HMRC as a result of changes in NHS VAT guidance and an ongoing review by HMRC. *** Final pay control charges may arise on the retirement of members of the 1995 section of the NHS Pension Scheme. The Trust is liable for a final pay control charge if a member receives an increase to pensionable pay in any of the three years prior to them retiring or transferring out of the scheme that is more than a specified amount.

£7,107k is included in the provisions of the NHS Litigation Authority as at 31 March 2020 in respect of the clinical negligence liabilities of the Trust (£6,668k at 31 March 2019).

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