PCS| Network Support

We provide support to Primary Care Networks (PCNs) through the creation of a Cost Sharing Agreement and a Cost Sharing Group. The aim of these services is to provide PCNs and practices with the most efficient approach to VAT management and to provide at-scale finance and HR services.

Primary Care Sheffield, Fifth Floor, 722 Prince of Wales Road, Sheffield, S9 4EU


Working with PCNs to support their development

The development of PCNs has come with an increased risk associated with VAT costs and other employment liabilities. To help with this PCS has developed a Cost Sharing Agreement – developed with company and employment law experts at Hempsons LLP.

In addition we have worked with PCNs to create a Cost Sharing Group. Cost Sharing Groups, if administered properly, remove VAT liability from the transfer of staff and services across a PCN.

Cost Sharing Group

PCS have been working with PCNs to develop and pilot a Cost Sharing Group.  The aim is to enable the most efficient approach to VAT management across a PCN and provide at-scale, at-cost, finance and HR support to networks.

Benefits of an at-scale cost sharing group hosted by Primary Care Sheffield

Setting up a cost sharing group delivered at city-wide scale by Primary Care Sheffield means that a range of back office services can be provided at “cost” which smaller schemes are unlikely to be able to provide.

Our proposal is that members of the group would receive specialist HR, finance, and accounting support from a dedicated and experience team of subject matter experts.

Members would also be covered under PCS’s Employer Liability Insurance and Professional Indemnity would be covered under PCS policies.

A city-wide Cost Sharing Group makes sense in terms of reducing the administrative and financial burden on networks. An individual PCNs working to set up their own group would need to meet all of the requirements to become a limited company.

Services available through the Cost Sharing Group

Finance Services


Income and Expenditure management 

Payroll processing and management

Management Accounts

Ad hoc advice and support

HR Services

HR Advice and Guidance

HR Policies and Procedures

Statement of Recommended Practice (SOPs)


Teamnet and Mandatory Training

Support with absence management

Contact our team to find out more