..... have you received a refund of the NHS surcharge as you mentioned in your post of 15 July 2025?

This situation is the first I have heard of EU retirees moving to the UK using an S1 form etc....... fascinating.

That makes things a little clearer. Essentially Switzerland is covering your wife’s healthcare via Form S1 so she should receive a full refund of the IHS she has already paid.

https://www.gov.uk/guidance/healthca...or-switzerland

Yes , the NHS sent out the forms to be completed and the IHS refund was approved on the basis that she has an S1. It is paid back into the original account that the money came from.

Exactly, this applies to other EEA countries also, but only if the person is receiving a state pension from their home country. The same applies to Brits receiving the state pension and going to live in Switzerland etc.