The NHS Business Services Authority (BSA) has no ability to issue fines if FP17 forms are not completed correctly by NHS dental practices. However, FP17 forms record the dental activity (courses of treatment) the dental contract holder has contracted to deliver. Where an FP17 form has not been completed it may not be accepted by the BSA and therefore not count towards activity delivered. Where a contract delivers less than 96% of contracted annual activity NHS England may make a financial recovery at end of year. It is therefore in dental contract holders interest to ensure FP17s are correctly completed.