Pharmacy Quality Scheme 2026/27: Requirements, Deadlines and Accounting Guide

The Pharmacy Quality Scheme 2026/27 provides funding to community pharmacy contractors in England that meet specified gateway and quality requirements.

The optional aspiration payment window closed at 11.59pm on Tuesday 28 July 2026. Pharmacy owners who submitted a valid aspiration declaration are due to receive their advance payment on 1 September 2026.

However, missing the aspiration deadline does not prevent a pharmacy from participating in the Pharmacy Quality Scheme 2026/27 or claiming the final PQS payment. The aspiration payment is an optional advance, not a separate condition of eligibility.

Pharmacy owners must now focus on the gateway criterion, the two quality domains, evidence collection and the final declaration window from 1 February to 26 February 2027.

Our specialist pharmacy accountants help community pharmacy owners reconcile NHSBSA payments, account for conditional funding and monitor potential recovery risks.

This guide explains what pharmacy owners need to do next, whether they claimed the aspiration payment or missed the July window.

What Is the Pharmacy Quality Scheme 2026/27?

The Pharmacy Quality Scheme forms part of the Community Pharmacy Contractual Framework in England. It rewards community pharmacy contractors that meet defined requirements relating to patient safety, medicines optimisation and professional practice.

The total funding available for PQS 2026/27 is £20 million.

Participation is optional. However, a pharmacy cannot receive a payment simply by completing selected activities. It must:

1. Meet the gateway criterion.
2. Meet every quality criterion within at least one complete domain.
3. Submit the final declaration through Manage Your Service.
4. Retain sufficient evidence for post-payment verification.

The scheme began on 2 June 2026. Pharmacy owners must complete the final declaration between 9am on 1 February 2027 and 11.59pm on 26 February 2027.

The official NHSBSA Pharmacy Quality Scheme guidance should be checked throughout the year because the PEoLC questionnaire and clinical audit materials are scheduled to be published separately.

PQS 2026/27 Important Dates

Pharmacy owners should treat the 31 December 2026 PEoLC questionnaire deadline and the 26 February 2027 declaration deadline as critical. Missing either can prevent a PQS payment.

What Was the PQS Aspiration Payment?

The aspiration payment was an optional advance for pharmacy owners that intended to achieve one or both PQS domains.

The payment was not a final confirmation that the pharmacy had earned the corresponding PQS income. It was paid based on the domains the pharmacy intended to achieve.

The calculation uses:

• 80% of the points available for the selected domains
• £64.20 for each aspiration point
• The pharmacy’s applicable PQS band
• The domains selected in the aspiration declaration

For example, a Band 2 pharmacy intending to achieve the maximum 30 points could receive an aspiration payment based on 24 aspiration points:

24 × £64.20 = £1,540.80

The final value of each achieved PQS point can range from £64.20 to £128.40, depending on the total number of points achieved across the sector.

The aspiration payment is therefore not necessarily 80% of the eventual cash value of the final claim. More precisely, it is calculated using 80% of the intended points at the minimum point value of £64.20.

What If You Missed the Aspiration Deadline?

If you did not submit an aspiration declaration by 11.59pm on 28 July 2026, you cannot receive the 1 September aspiration payment.

However, you can still claim the full PQS payment during the final declaration period, provided that your pharmacy:

• Meets the gateway criterion
• Meets every criterion within at least one domain
• Holds the required supporting evidence
• Submits its MYS declaration by 11.59pm on 26 February 2027

The financial disadvantage is a cash-flow delay. You will not receive an advance in September, but you have not automatically lost the underlying PQS income.

The original draft incorrectly stated that missing the aspiration deadline meant losing the payment for the whole year. That statement must not be published.

What Should Pharmacies That Claimed the Aspiration Payment Do Now?

If your pharmacy submitted an aspiration claim, retain the MYS confirmation email. NHSBSA identifies this email as evidence that the declaration was submitted successfully.

You should now:

• Confirm the domains included in the declaration
• Record the expected aspiration payment
• Check the September NHSBSA schedule
• Set up an evidence folder for each selected domain
• Assign responsibility for each action
• Monitor the PEoLC questionnaire publication
• Plan pharmacist training and SOP updates
• Prepare for the clinical audit and peer discussion
• Review progress before the February declaration window
• Monitor potential recovery exposure in the management accounts

Once the payment arrives, compare it with the expected value. Do not simply post the entire NHSBSA receipt into one general income account.

Our guide to pharmacy NHS dispensing income, clawbacks and reconciliations explains why each material NHSBSA payment stream should be identified separately.

The PQS 2026/27 Gateway Criterion

Every participating pharmacy must meet the Palliative and End of Life Care gateway criterion before it can receive payment for either quality domain.

The gateway contains three important elements.

1. Complete the PEoLC questionnaire

The PEoLC questionnaire is expected to become available through NHSBSA during August 2026.

It must be completed and submitted by the end of 31 December 2026.

This is a strict deadline. A pharmacy that does not submit the questionnaire by this date cannot meet the gateway requirement and will not be able to claim a PQS payment.

Keep the confirmation email received after submission.

2. Update NHS Profile Manager where required

If the pharmacy routinely holds the 16 specified palliative and end-of-life medicines and can support local access to parenteral haloperidol, its NHS Profile Manager entry must show that it is a pharmacy palliative care medication stockholder.

The update must be completed by 31 March 2027.

A pharmacy that does not routinely stock these medicines does not have to begin stocking them solely to meet the gateway criterion.

3. Prepare or update the PEoLC action plan

Every participating pharmacy must have an action plan by 31 March 2027, regardless of whether it routinely stocks the listed medicines.

The action plan should explain how the pharmacy will help a patient, relative or carer obtain urgent palliative or end-of-life medicines when the pharmacy does not have the required stock.

It should include:

• Relevant locally commissioned palliative care services
• Local on-call and delivery arrangements
• Pharmacies that stock the listed medicines
• How NHS Service Finder can be used
• Where parenteral haloperidol may be accessed locally
• Other relevant support services

The action plan must be available at the pharmacy for inspection and retained for three years for post-payment verification.

The Two PQS 2026/27 Quality Domains

The scheme has two quality domains. Each domain is worth the same number of points within the pharmacy’s band.

A pharmacy does not need to achieve both domains. However, it must meet every criterion within a domain before claiming payment for that domain.

Domain 1: Medicines Optimisation and Patient Safety

For Band 2 pharmacies, this domain is worth 15 points. It contains two main requirements.

Respiratory and asthma training

By 31 March 2027, all pharmacists working at the pharmacy on the declaration date must complete an accepted asthma learning route and pass the relevant asthma assessment.

The pharmacy must retain evidence, such as completion certificates, for each pharmacist.

New pharmacists joining close to the deadline should be considered carefully when planning the declaration and evidence process.

Safe management of urgent repeat medicine requests

Relevant standard operating procedures must be updated to cover situations in which the pharmacy cannot respond to an urgent supply request or referral.

The updated procedures must include:

• Urgent requests for time-critical medicines
• Urgent requests involving controlled drugs
• Appropriate referral or escalation procedures
• Guidance that reflects the applicable regulations

All relevant pharmacy staff should be familiar with the updated SOPs.

Because both criteria form one domain, completing the training but failing to update the SOPs means the pharmacy cannot claim the domain.

Domain 2: Professional Practice

For Band 2 pharmacies, this domain is also worth 15 points.

The main requirement is a clinical services audit relating to the quality of Pharmacy First clinical pathway consultations.

The audit must:

• Include at least 10 patients
• Record its start and end date
• Use the required NHSBSA data collection process
• Protect patient-identifiable information
• Result in an action plan
• Include a peer discussion with a buddy pharmacist
• Incorporate learning into future professional practice

The audit, action plan, peer discussion and required data submission must be completed by 31 March 2027.

However, pharmacy owners should complete the audit early enough to enter the required information during the February declaration process. Leaving the audit until March may create practical difficulties with the declaration.

The draft incorrectly described the clinical audit as part of the gateway criterion and gave it a 31 December deadline. It is part of the Professional Practice domain, and the official completion deadline is 31 March 2027.

Does Independent Prescribing Affect PQS Eligibility?

A pharmacy does not need to provide an independent prescribing service or employ an independent prescriber to participate in PQS 2026/27.

The clinical audit and peer discussion support the wider development of clinical practice, including the expansion of more complex services. However, they are not restricted to pharmacies already delivering independent prescribing.

The attached draft’s section suggesting that pharmacies without an IP-qualified pharmacist should avoid IP-specific domains is incorrect. There are no separate IP-specific domains in the published PQS structure.

For information about the separate prescribing service and its funding, read our guide to pharmacy independent prescribing income in 2026.

PQS Bands and Point Values

The number of points available depends on the pharmacy’s prescription volume from February 2025 to January 2026.

Pharmacies eligible for the Pharmacy Access Scheme are automatically placed in Band 2.

Contractors that opened after 1 February 2026 are also placed in Band 2 for PQS banding purposes.

The final payment per point has:

• A minimum value of £64.20
• A maximum value of £128.40

The final value depends on the total number of points delivered across all qualifying pharmacies.

How the February 2027 Declaration Works

The final declaration period runs from 9am on 1 February to 11.59pm on 26 February 2027.

The declaration must be submitted separately for each pharmacy through MYS. There is no bulk submission facility for multiple pharmacies.

Before submitting, check that:

• The PEoLC questionnaire was submitted by 31 December
• The gateway action plan is complete or on course for completion
• NHS Profile Manager has been updated where required
• Every criterion in each claimed domain has been addressed
• Training certificates are available
• Updated SOPs are retained at the pharmacy
• Audit dates and information are available
• The peer discussion has been completed or will be completed within the permitted period
• Evidence can be produced during post-payment verification

A declaration that is started but not submitted will not generate a payment.

Once submitted, the declaration cannot normally be reopened, reset or amended. Review all answers before confirming submission and retain the confirmation email.

How to Account for the Aspiration Payment

An aspiration payment is conditional funding received before final entitlement has been established.

When the payment arrives, it should be recorded separately from:

• Dispensing reimbursement
• Single Activity Fee income
• Pharmacy First payments
• Other clinical service income
• Retail income
• Final PQS reconciliation income

Where relevant performance conditions remain unmet, the unearned amount may need to remain as a liability or deferred income rather than being recognised immediately as unrestricted income.

The exact treatment depends on the pharmacy’s accounting framework, accounting policy and the facts at the reporting date.

A particularly important point is that each PQS domain is all-or-nothing. A pharmacy receives no payment for partially completing the criteria within a domain.

Therefore, completing 50% of a domain’s tasks does not necessarily mean that 50% of its income has been earned.

A suitable monthly review should assess:

• Which domains were included in the aspiration declaration
• Whether every criterion within each domain remains achievable
• Whether the PEoLC gateway remains achievable
• Whether required evidence is available
• Whether any part of the advance may be recoverable
• Whether entitlement can be measured reliably
• Whether a liability or income adjustment is required

Accurate bookkeeping for healthcare helps keep the aspiration receipt, deferred balance, final entitlement and NHSBSA reconciliation separate.

What Happens If a Domain Is Not Achieved?

If a pharmacy received an aspiration payment for a domain but does not meet every criterion within that domain, it cannot claim the domain as achieved.

Any aspiration payment exceeding the final entitlement will be recovered automatically through the NHSBSA reconciliation process.

From an accounting perspective, a likely recovery should be identified as early as possible. The treatment will depend on whether the original payment remains recorded as a liability or whether any amount has already been recognised as income.

Pharmacy owners should not wait until April 2027 to investigate a known shortfall.

Final Payment and Reconciliation

The final PQS payment is scheduled for 1 April 2027.

For a pharmacy that received an aspiration payment:

• The final entitlement is calculated from the domains achieved
• The aspiration payment is deducted from that entitlement
• NHSBSA pays the remaining balance
• Any overpaid aspiration amount is recovered

For a pharmacy that did not receive an aspiration payment:

• The final entitlement is calculated from the domains achieved
• The full amount is paid on 1 April 2027

The final point value will depend on the number of points delivered across the sector and is subject to the minimum and maximum point values.

The wider funding context is explained in our guide to the Community Pharmacy CPCF Settlement 2026/27.

PQS Evidence Checklist

Create a dedicated file containing:

• Aspiration declaration confirmation, if applicable
• PEoLC questionnaire submission confirmation
• Current PEoLC action plan
• NHS Profile Manager evidence, where applicable
• Asthma training certificates
• Asthma assessment results
• Updated urgent supply SOPs
• Evidence that staff have reviewed the SOPs
• Clinical audit start and end dates
• Audit records containing no patient-identifiable data
• NHSBSA data submission confirmation
• Audit action plan
• Peer discussion record
• Management account reconciliation
• September aspiration payment schedule
• April final payment schedule
• Correspondence with NHSBSA

Evidence should be retained for at least the period required under the PQS post-payment verification rules.

Change of Ownership Considerations

A change of ownership can affect PQS eligibility and the treatment of an aspiration payment.

Where a change of ownership results in a new ODS code, the new owner cannot automatically rely on activities completed by the previous contractor.

Contractors that open or undergo a qualifying ownership change from 1 January 2027 and receive a new ODS code may not qualify for the gateway criterion or a PQS payment for 2026/27.

If the previous contractor received an aspiration payment but does not submit a final declaration, NHSBSA can recover the payment from the previous contractor.

Pharmacy sales taking place during the PQS year should therefore address:

• Who received the aspiration payment
• Which contractor is responsible for the final declaration
• Whether the ODS code changes
• Whether the evidence can be relied upon
• How any recovery will be reflected in completion accounts

Final Action Plan for Pharmacy Owners

If you claimed the aspiration payment:

1. Retain your confirmation email.
2. Check the payment on 1 September.
3. Record it separately in your accounts.
4. Complete the PEoLC questionnaire by 31 December.
5. Complete every criterion in the selected domains.
6. Prepare evidence before the February declaration.
7. Submit the final declaration by 26 February.
8. Reconcile the final payment on 1 April.

If you missed the aspiration window:

1. Do not assume you have lost the full PQS payment.
2. Complete the gateway requirements.
3. Choose the domains your pharmacy can fully achieve.
4. Collect supporting evidence.
5. Submit the final declaration by 26 February.
6. Reconcile the full payment on 1 April.