As the sun starts to set on UK PFI, what does hand back have in store for all involved? As the keys start being handed back on the earliest of the 500+ UK PFI projects, the parties are gearing up for the first of many hand back discussions up to 2050. As ever, there are nuances between delivery structures (vanilla PFI and NHS LIFT), sectors and the project vintage (when it was signed and the standard form or version of guidance that applied).