Do I declare any Statement of Financial Entitlement (SFE) or trainer grant payments made to my performer in the Annual Reconciliation Report (ARR)?

Your net pensionable earnings (NPE) or net pensionable earnings equivalent (NPEE) do not include any SFE or trainer grant payments.

NPE and NPEE figures only include a performer's earnings for each financial year from the contract's total contract value. Additional adjustments and payments should not be included, these are already included onto your SD86C.