The estimate of potential disallowances is reviewed continually by Defra and RPA officials. Provisions for potential disallowances, totalling £116 million (in respect on England only), were made in Defra accounts for 2005-06 (covering SPS 2005 and predating historic CAP schemes).
On 20 February 2007, Defra's spring supplementary estimate included a claim on the Reserve of £305 million for 2006-07. The claim provides estimate cover for provisions in respect of potential financial corrections to EC reimbursements for SPS 2005, any new provisions for SPS 2006 payments to farmers and other CAP schemes. Final figures for provisions will be provided in Defra's 2006-07 accounts.