Pharmacy and Dispensing GP's
The figures declared on your end of month submission are used to calculate your advance payment. The advance payment is then recovered the following month.
You will have already received your advance payment for the referred back prescriptions when you declared them.
It's not necessary to declare them again.
Prescribing only practice
As you do not receive an advance, there is no space on your submission document to declare the number of items.
You do not need to include the referred back items on your appendix form.
Appliance contractor's
As you do not receive an advance, declaring referred back items will have no effect on your payment.
It's your decision if you declare the items again.