GP Reimbursement Scheme 2026/27

2026/27
Scheme data sourced from the GMS SFE (Amendment) Directions 2026, Section 14A — effective 1 April 2026 to 31 March 2027.

Indicative only: Amounts shown are the statutory maximum caps. Actual reimbursement is the lower of actual cost or the stated cap. Eligibility, additionality conditions, and NHS England approval requirements apply — always verify entitlement before submitting claims via CQRSL.

Look Up Your Practice Entitlement

Type your practice name or ODS code to see your personalised funding cap and per-route reimbursement amounts for 2026/27.

Maximum Practice Entitlement 2026/27

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£4.57 × adjusted practice population

Practice

Route A

New Salaried GP

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per post per year (salary + employer NI + pension)

GP has not been employed by the contractor in the preceding 12 months
Exceptions: locum cover (SFE Part 4, para 9–12) or employment ceased due to retirement
Employment is not to provide cover for an absent GP performer
Not already claiming another reimbursement for the same GP costs
NHSE approval required if >3,500 patients per GP
Contractor must make a declaration confirming requirements are met

Reimbursement is the lower of actual cost or cap. Additionality principles (para 8) apply.

Route B

Increased Sessions

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per hour for additional sessions (up to 9/week)

Prior to the claim period, the GP's annualised sessions were fewer than 9 per week
Contractor has increased the GP's annualised sessions to a maximum of 9 per week
Covers only the additional sessions — not existing sessions
Increase is not to provide cover for an absent GP performer
Not already claiming another reimbursement for the same costs
NHSE approval required if >3,500 patients per GP
Contractor must make a declaration confirming requirements are met

Cap is the hourly employer cost (salary + NI + pension). Additionality principles (para 8) apply.

Route C

Continuation of Employment or Engagement

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per post per year (salary + employer NI + pension)

Post previously funded through Capacity and Access Payments or the PCN Test Sites Programme
That funding has ceased or is ceasing
Contractor is a Core Network Member of an NHSE-approved PCN
Entitlement may be transferred (in whole or in part) to another Core Network Member of the same PCN by confirming in writing to NHSE
Contractor must make a declaration confirming requirements are met

No additionality requirement for Route C.

Key Scheme Details

Cap Formula

£4.57 × adjusted practice population

Scheme Year

1 April 2026 – 31 March 2027

Claim System

CQRSL (Calculating Quality Reporting Services Local)

Claim Deadline

Within 3 months of end of claim calendar month

Payment Timing

Arrears — end of calendar month following submission

Legal Basis

GMS SFE (Amendment) Directions 2026, Section 14A

Full Legal Text

GMS Statement of Financial Entitlements Directions — gov.uk ↗

⚡ Recommended Actions for Practices & PCNs

Route C: Identify any salaried GP posts previously funded through Capacity and Access Payments or the PCN Test Sites Programme — check if that funding has ceased or is ceasing.
Routes A & B: Calculate your current patient-to-GP ratio. If it exceeds 3,500 patients per GP, you will need NHSE approval before participating.

Calculate your practice-level cap (£4.57 × adjusted population) by selecting your practice above.
Ensure familiarity with the CQRSL submission process ahead of making claims, and notify NHSE of any change in circumstances affecting eligibility.

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