ABSTRACT
The NHS is so vast and provides such a huge range of services with hundreds of different staff groups that it is impossible to know the precise purpose and job role of all of the different staff. The major roles of accountants include: paying staff, paying suppliers, paying taxes, collecting debts, recording assets, monitoring performance against budget, meeting statutory obligations, providing information to managers, and maintaining control. Although salaries and wages departments are often part of the personnel function, it is an accounting job to pay staff. There are hundreds of Whitley Council and trust contract payscales, each of which have their own terms and conditions of employment. There are two taxes that affect NHS accountants: income tax and Value Added Tax (VAT). Income tax is collected on behalf of the Inland Revenue by salaries and wages, dependent upon the taxable earnings and tax code of each individual.
