Under Section 40 of the NHS Act 2006, the Secretary of State may give financial assistance to any NHS foundation trust.

The Secretary of State has similar powers to provide financial assistance to NHS trusts under schedule 5 of the NHS Act 2006.

This document provides information on how the Secretary of State may exercise their powers to provide financial assistance to trusts.

This document contains technical guidance and is aimed at the finance teams of NHS trusts and NHS foundation trusts.