Accountants for Dentists & Dental Practices

Associate status: self-employed or not?

For decades associate dentists were routinely treated as self-employed. That automatic treatment ended in April 2023 — status now follows the working reality: who sets the hours, who provides the equipment, whether the associate can send a substitute. A dental-specialist accountant reviews the associate agreement against how the practice actually operates, files self assessment where self-employment is genuine, and flags risk where the paperwork and the reality diverge — a problem that lands on the practice as much as the associate.

The NHS pension and its surprise tax charges

Pension growth in the NHS scheme counts towards the annual allowance, and a promotion, a good UDA year or high inflation can push deemed growth past it with no extra cash in your pocket — producing an unexpected tax charge. Specialists know the mechanics: reading pension savings statements, electing 'scheme pays' by the deadline so the charge is settled from the pension, and planning private income around the taper that reduces the allowance for high earners.

Running a practice: the numbers that matter

Practice owners live and die by UDA delivery, associate pay shares, lab and materials costs, and surgery utilisation. A dental accountant benchmarks these against sector norms — useful leverage when hiring associates, renegotiating contracts, or buying and selling goodwill. The incorporation question (dental body corporate versus partnership) and the tax treatment of goodwill on a practice sale are exactly the conversations a generalist rarely has but a dental specialist has every week.

From the register

Firms with a matching specialism

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Frequently asked questions