This draft document covers the key year end finance transition areas that strategic health authorities (SHAs) and primary care trusts (PCTs) will need to plan for in 2012 to 2013. PCTs and

SHAs are encouraged to use this document to ensure they have considered and addressed the main elements of finance transition in their planning.

This checklist forms part of wider hand over requirements and guidance published by the Department of Health and users of this checklist should have regard to relevant guidance when forming

their own transition arrangements.