There are many areas susceptible to fraud in the NHS including:

Staff Fraud

• Travel Expenses – Claiming for extra journeys or mileage not done
• Qualifications – False or exaggerated academic or professional qualifications
• False Identification documents
• Sickness/Attendance – Working at other jobs whilst on leave from the NHS
• Timesheets – Falsely claiming for time not worked
• Invoices/Ordering – Over-ordering of goods and using excess for personal use 

Patient Fraud

• Prescriptions – Claiming falsely as exempt from charge or changing prescribed items
• Identity – Multiple registrations with GPs 

Supplier/Contractor Fraud

• Bogus request for payment
• Collusion with employees to obtain contracts