In its conclusions, the NAO called on the British government to strengthens its preparations for system-wide emergencies. It suggested the Cabinet Office establish who leads and manages system-wide risks, and strengthen oversight and assurance arrangements over preparations for system-wide emergencies.

Meanwhile, a research has found the NHS is facing the "most difficult winter in its history," with almost 90 percent of hospital trust leaders feeling "extremely concerned."

NHS Providers, which carried out the survey, said that while cases of COVID-19 are "well below" their peak in January, some trusts are "beyond full stretch."