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Document Do I have to provide previous year's accounts if I did not own the contract at this time?

When claiming your Statement of Financial Entitlement (SFE) non-domestic rates (business rates) reimbursement, you must submit evidence to support the proportion of NHS income for the practice in the previous financial year. Submitting this evidence is a contractual requirement, it must be sent, even if you've taken over the contract from a previous provider.

If the evidence isn't provided, NHS Dental Services will be unable to process your application. This would also apply to any future applications you may submit for business rates reimbursement.

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