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Mid-year/year-end contract reconciliation

Compass Q4 activity guidance has been moved to the Compass guidance and Tutorials area of our website

Contractual Guidance to September 2021

Issue 8 preparedness letter guidance

On behalf of NHSE-I, we're hosting guidance to support the Issue 8 preparedness letter:

Guidance to support preparedness letter issue 8 and dental contract management arrangements for April 2021 to 30 September 2021 (PDF:383KB)

Issue 7 preparedness letter guidance  

On behalf of NHSE-I, we're hosting guidance documents to support Issue 7 preparedness letter:
Guidance to support preparedness letter issue 7 and dental contract management arrangements for the 2020/21 year-end reconciliation (PDF: 547KB)

Issue 3 - Clarification points to support 20/21 year-end reconciliation guidance (Word: 266KB)


On behalf of NHSE-I, PCC have published four webinars which will help you to understand the Issue 7 Preparedness Letter and supporting guidance for dental contract management arrangements for the 2020/21 year-end reconciliation.

The webinars cover:

  • Webinar 1- Time periods 1 and 2
  • Webinar 2- Time period 3 (UDA contracts)
  • Webinar 3- Time Period 3 (UOA contracts)
  • Webinar 4- Time Period 3 (Other contract types)

PCC have also made text transcripts of the webinars available.

Commissioner workshops

A workshop was recently held for commissioners on the dental contract management arrangements for year-end reconciliation 2020/21. A copy of the presentation is now available to download (PDF 477KB).

Mid-year/year-end contract reconciliation 2018/19

During June 2017, we worked in partnership with NHS England to roll out contract reconciliation activities. These were rolled out in the South East and West Midlands to support the delivery of year-end reconciliation activity. 

As part of the pilot, we supported providers and Local dental teams in the completion of:

  • mid-year review
  • year-end reconciliation

This enabled providers to address any underperformance issues before the end of the financial year.

The goal of the reconciliation work was to:

  • enable the development of a single operating model for mid-year and year-end reconciliation
  • provide consistency for providers
  • allow for a greater focus on dental commissioning

The service is now being rolled out nationally and we’ll be delivering the service to all NHS England Local dental teams. 

We’re continuing to support teams who have already been involved and will provide support to teams that are taking part for the first time in 2019.

NDCM national briefing - June 2019 (PDF: 169KB)

Mid-year review

The mid-year review allows providers to identify and mitigate any potential issues before the annual year-end reconciliation.

​​​​​Providers who have not met their expected contracted activity for the previous year will have activity carried forward into the current financial year. This activity must be completed first and does not count towards the mid-year review for the current year.

Any activity carried forward from the previous year will be taken away from the current year’s activity to give an adjusted figure. All contracts are given their adjusted figure at the mid-year point.

Contracts whose adjusted activity is more than 30% of their contracted delivery at the mid-year point are encouraged to review their activity. This will help them to deliver activity for the rest of the year that’s consistent with their contract. No further action is required.

For others, providers will be invited to complete a mid-year review and set out their plan to deliver activity the following December and March.

For a very small number of providers, failure to provide or deliver against their action plan may result in the withholding of contract payments.

By doing so, money that would have potentially been recovered from providers as part of a year-end review is saved within year and available for re-investment in NHS Dentistry.

Year-end reconciliation

We, along with NHS England and NHS Improvement, have made some changes to the 2019/20 Year-End Reconciliation process due to the impact of Covid-19.

Find out more information in our Year-End Reconciliation guidance for UDA contracts (PDF: 191KB) or Year-End Reconciliation guidance for providers with specialist orthodontic PDS agreements (PDF: 195KB).​​​​​

The year-end reconciliation is required for all dental contracts, which include:

  • Units of Dental Activity (UDA)
  • Units of Orthodontic Activity (UOA)
  • courses of treatment that involve provision of sedation services
  • courses of treatment that involve provision of domiciliary services

We support NHS England dental teams to review the details of the contract against the delivered activity. This is completed by September each year.

NHS England dental teams will contact PDS+ and advanced service providers to explain their contract attainment and the process that will be followed.

Approximate Date


31 March

The final payment schedule of the financial year is available to providers to ensure they have achieved their contractual obligations.

31 May

Deadline for providers to submit claims for course of treatment with a completion date prior to 31 March.

30 June

Deadline for providers to adjust performers’ Net Pensionable Earnings’ and ‘Net Pensionable Earnings Estimates’ for the previous financial year.

30 June

Year-end statement is available to providers, commissioners and the Provider Assurance (Dental Services) team via CoMPASS

31 July

Letter will be sent to contracts’ principle practice address, detailing contractual vs delivered activity. 


Carry forward of under-delivered activity is entered in CoMPASS.  Under-delivered activity amounting to more than 4% of the contracted activity will not be carried forward and will be subject to financial recovery via CoMPASS scheduled payments.


Wherever possible, any outstanding carry forward of activity and/or financial recovery will be entered on CoMPASS, available for inclusion in the mid-year review.

Exceptional circumstances

Occasionally there are unforeseen circumstances that a practice or provider may experience which may have a detrimental effect on the delivery of contract activity.

When this happens, providers who are new to the scheme should inform their NHS England local dental team directly as soon as possible.

For providers who are involved in the first phase of roll out, you should inform our Provider Assurance team by email

In some cases where financial recovery of under delivery applies, it may be possible for local dental teams to agree a carry forward of this activity.

Once considered, NHS England local dental teams in England will update us of any actions required in relation to year-end and mid-year processes.

Providers will be required to document their request in an ‘exceptional circumstances report’ and provide evidence to support their report.

Some examples of what may be considered ‘exceptional’ are:

Circumstances that may be considered exceptional subject to the provision of supporting evidence

Non-allowable circumstances

Death of, or serious accident or illness to, contract holder (or close relative of contract holder)

Death of, or serious accident to, distant relative or friend of either contractor holder or performer

Death of, or serious accident or illness to, main or significant performer (or close relative of same)

Failure to register with CQC, or comply with CQC registration requirements

Serious fire or accidental damage to practice premises rendering building unfit for business

Minor fire or damage to premises

Recruitment difficulties resulting from undue delay on the local office’s part (e.g admission to the dental performers’ list)

Re-decoration of premises

Move to a new premises resulting in operational delays, due to circumstances beyond the contractor’s control, e.g unforeseen planning controls

Recruitment difficulties


Holidays and other absence such as paternity/maternity or CPD events for provider


Patient failed to attend (FTAs)


High-needs patients


Failure to understand contractual obligations


IT system failure


Planned absence of a performer


Vocational dental practitioner activity taken into consideration

For practices new to the exercise, Local dental teams will write to these practices to explain their contract attainment and the process that will be followed.

Information and data

The information and data included in the year-end reconciliation and mid-year review is submitted by providers using:

  • FP17
  • FP17O
  • FP17W in Wales

Claims are accepted in CoMPASS up to 2 months from the date of completion of the course of treatment.

Claims submitted later than this will not be included in mid and year-end reviews. 

Therefore, it is advisable to submit all claims for the financial year in time for the year end cut off.

Providers are encouraged to discuss this with members of their teams responsible for submitting claims. 

Only claims submitted within time and in CoMPASS up to and including 30 September are included in the mid-year review.

‘Late claims’ should still be submitted to ensure accurate reporting of patient treatment. These will be processed for patient charge revenue but will not count towards delivery figures. This includes when a course of treatment is closed before completion.

This information is available to providers in July every year on the year-end statement. Providers also have access to monthly schedules and the quarterly Vital Signs report available by logging into CoMPASS.