The focal point for funds under NHS are the NHS PCTs (Primary Care Trusts) and control nearly 80% of the budget. They are the local face of the NHS and requisition health care from hospitals, General Practitioners (GPs), mental health trusts, ambulance trusts, etc.
Thus health care is largely free for all patients ordinarily resident in United Kingdom, some set charges are payable for prescriptions, optician and dentistry services. Thus taxpayers actually fund NHS scheme to ensure that everyone has access to quality and timely heath care facility. Lately the concept of "internal market" has been introduces whereby the services are purchased from various sources either internal or other hospitals to make the system more efficient.
In theory each division of NHS is supposed to break even, though practical picture is quite different many times. Repeated deficits and financial indiscipline can result in replacement of board of directors of the trusts of NHS
The main function of NHS is to provide health care to all the ordinary residents of UK healthcare services free of cost funded through taxes. NHS operates through a complex web of trusts which act locally and are managed, monitored by Strategic Health Authorities (SHAs) to continuously improve the healthcare services.
All the Primary subcategories are managed mainly by primary care trusts which overlook the GP, requisitioning other services like specialist, mental health, ambulance etc. SHAs have strategic role in managing the PCTs under their area. It is widely believed that NHS is the third largest employer in the world after Chinese Army and Indian Railways.