Recommendation 20

Special severance payments always require prior HM Treasury approval, as they are usually novel or contentious.34 In 2023–24, two NHS Trusts and two NHS Foundation Trusts between them made five special severance payments totalling £180,868 without the required approval. In his report on the 2023–24 Consolidated Provider Account, the C&AG reported that, while most NHS providers were following the correct procedures when proposing to enter a special severance payment arrangement, some NHS providers were still not following the requirements set by HM Treasury.35