https://www.ons.gov.uk/peoplepopulationandcommunity/healthandsocialcare/healthcaresystem/methodologies/ukhealthaccountsmethodologicalguidance
UK Health Accounts: methodological guidance - Office for National Statistics
This guidance note explains the methodology used to calculate healthcare expenditure for government and non-government financing schemes of health accounts.
uk healthmethodological guidanceaccountsofficenational