Chapter Five of the NHS Manual for Accounts contains guidance to the National Health Service on Losses and Special Payments, which includes the making of ex gratia payments. A copy of the current version of Chapter Five has been placed in the Library. An online version of the 2008-09 Manual is available from:
www.info.doh.gov.uk/doh/finman.nsf/4db79df91d978b6c00256728004f9d6b/95096061ec2c0feb802573bf0055e962?OpenDocument