Mark Robson, Chief Financial Officer of IDH Finance Plc, outlines the structure of a standard NHS General Dental Services (‘GDS’) contract, including the different UDA bands, contract delivery in practice, the patient co-pay model and how contract repayments, handbacks and cuts are dealt with. The presentation also sets out the underlying cashflows from the GDS contract as well as the impact of repayments, handbacks and cuts upon both cashflow and revenue recognition.