Accountants for Dentists, Associates and Dental Practices
Our accountants for dentists know that dentistry brings its own money questions. NHS and private income in one tax return, a pension figure that only settles months after the year ends, and VAT rules that change the moment a treatment becomes cosmetic. We look after associates, locum dentists and practice owners across Weston-super-Mare, Bristol, Bath and the rest of the UK, so your finances stay clear while you focus on patients.
Built around dental work
We know how associate agreements, lab fees, UDAs and mixed NHS and private lists work, and how each one shows up in your tax return.
NHS pension, done properly
We check your yearly pensionable earnings statement against your accounts and review the annual allowance, so nothing is lost or missed.
Clear, practical guidance
No jargon. Straight answers on whether a company is worth it, what you can claim and how much to put aside each month.
Local and remote
Based in Weston-super-Mare, working with dentists across the South West in person and with practices across the UK online.
Associate, limited company or practice owner?
The right set-up depends on how much NHS work you do, who holds the contract and where your income comes from. There is no single answer. The wrong choice can cost you NHS pension, or leave you paying to run a company that saves very little tax.
| Self-employed associate | Your own limited company | Practice owner | |
|---|---|---|---|
| Typical for | NHS and mixed associates, and locum dentists working at one or more practices | Fully private associates, facial aesthetics, teaching or other non-NHS work | Dentists who own or are buying a practice, alone or with partners |
| NHS pension | Yes. NHS earnings are pensionable. Private fees are not | No. NHS Pensions does not let dentists who work through their own company pay in | Usually yes on your share of the NHS contract, even if the practice is a company |
| Tax | Income Tax and Class 4 National Insurance through Self Assessment | Corporation Tax on profits, then a mix of salary and dividends | Depends on whether you trade as a sole trader, partnership or company |
| Admin | Self Assessment, records, payments on account, MTD quarterly updates | Company accounts, Corporation Tax, payroll, dividends, plus your own Self Assessment | Practice accounts, team payroll, VAT checks and the yearly NHS pension reconciliation |
| Best when | Most of your work is NHS or mixed and you want to keep the NHS pension | Your work is fully private and profits are high enough to make it worth the extra cost | You run the practice and employ the team |
A note on associate status
For years, HMRC treated associates on standard BDA or DPA agreements as self-employed. That guidance was withdrawn from 6 April 2023. Your status now depends on the normal tests: how much control the practice has, whether you can send a substitute and whether you carry real financial risk. Most associates on a well-drafted agreement are still self-employed. Even so, it is worth checking that your agreement matches how you really work day to day. Our accountants for dentists review this as part of taking you on.
The NHS Pension Scheme for dentists
Associates and locum dentists
Only your NHS earnings count towards the NHS pension. Private fees do not. During the year the practice takes contributions from your pay based on estimates. After the year ends on 31 March, the practice confirms everyone's real NHS earnings through the Annual Reconciliation Report on Compass. You then get an SD86C statement showing your final pensionable earnings and contributions. That is the figure your tax return should use, not the monthly estimates, and we make sure the two agree.
Locum dentists can join the scheme when they work at an NHS practice on an occasional basis, but not on earnings paid through an agency.
Practice owners
As an owner you confirm the pensionable pay for yourself and your associates on the reconciliation each year. Owners can usually stay in the scheme even if the practice runs as a limited company. Associates who work through their own company cannot, which is why the set-up of each dentist in the practice matters.
Annual allowance and tapering
The standard annual allowance is £60,000 for 2026/27. If your threshold income is over £200,000 and your adjusted income is over £260,000, it tapers by £1 for every £2 above £260,000, down to a floor of £10,000. NHS pension growth is measured on the increase in your benefits rather than what you paid in, so a busy year can trigger a charge even if your contributions felt modest. Practice owners with strong profits are the most likely to be caught. We review your pension savings statement each year, tell you whether a charge is due and whether Scheme Pays makes sense.
Private income and personal pensions
If a large part of your work is private, that income builds no NHS pension. Many dentists run a personal pension alongside the NHS scheme to make up the gap. We include it in your yearly review so the tax relief is claimed and nothing is forgotten.
What dentists can claim
Our accountants for dentists see it all the time: most associates under-claim because nobody has told them what counts. A few also claim things HMRC will not accept, such as the daily drive to the practice. Here is the short version.
Usually allowable
- GDC annual retention fee
- Indemnity (DDU, Dental Protection, MDDUS) and professional insurance
- BDA and other memberships on HMRC's approved list
- Lab fees and materials you pay for under your associate agreement
- CPD courses that keep your existing skills up to date
- Loupes, instruments, small equipment and scrubs
- A share of home office, phone and laptop costs
- Travel between two practices on the same day
- Accountancy fees
Needs care
- Travel from home to a practice you work at regularly. HMRC treats this as commuting
- Courses that give you a new qualification rather than keep one up to date
- Ordinary clothing, even if you only wear it at work
- Meals, unless you are working away from your normal pattern
- Anything you also use privately. Claim the business share only
VAT on cosmetic treatments and retail sales
Most dental care is exempt from VAT, so most practices never need to register for VAT. That changes when you offer work done purely for looks, outside of any dental treatment. HMRC treats cosmetic dentistry carried out on its own, such as stand-alone teeth whitening, as standard-rated. Selling toothbrushes, whitening kits and other products is standard-rated too.
Only this taxable income counts towards the £90,000 VAT registration threshold, but it adds up quickly once a practice grows its cosmetic and retail side. We check where your income falls each year, warn you before you get close to the threshold and, if you do register, work out how much VAT on costs you can reclaim.
What our accountants for dentists do
Every service from our accountants for dentists is on a fixed monthly fee, agreed up front, with a named accountant who knows your file.
Self Assessment tax returns
NHS and private associate income, any salaried or teaching work and your pension contributions brought together in one accurate Self Assessment tax return, with payments on account explained and diarised.
Practice accounts and Corporation Tax
Year-end accounts for sole trader, partnership and limited company practices, with the Corporation Tax return, confirmation statement and capital allowances on new equipment handled together.
Payroll for your practice team
Payroll for nurses, receptionists and employed hygienists, plus a salary and dividend plan for directors.
NHS pension and annual allowance
Your SD86C checked against your accounts, help with the yearly reconciliation for owners, and an annual allowance review with Scheme Pays advice when a charge is due.
VAT on cosmetic and retail income
A yearly check of which income is exempt and which is taxable, so you know where you stand against the VAT threshold.
Buying or selling a practice
Help with goodwill, the right structure for the purchase and Capital Gains Tax on a sale, including Business Asset Disposal Relief at 18% on qualifying gains up to £1 million.
Making Tax Digital and quarterly estimates
MTD now applies if your gross self-employed income is over £50,000, dropping to £30,000 from April 2027 and £20,000 from April 2028. We file the quarterly updates and tell you what to set aside.
Switching accountant
We contact your previous accountant, collect the records and pick up mid-year without you chasing anyone.
A simple, three-step way of working
No complicated onboarding and no unnecessary admin. Just a clear process designed to understand how you work, organise your finances and support you through the year.
Talk
A free, no-obligation call to understand your mix of NHS and private work, your associate agreement or practice set-up, your pension position and how your records are kept today.
Plan
We agree the right structure and the right level of support, from a single Self Assessment to full practice accounts and payroll, on a fixed fee agreed up front.
Support
We keep your returns, pension figures and deadlines organised, send quarterly tax estimates and are on the end of the phone when you take on a new practice or change your hours.
Hygienists, therapists, orthodontists and the wider dental team
Many of the same issues apply across the dental team: self-employed status, several practices, professional fees and keeping good records. Our accountants for dentists also work with self-employed hygienists, dental therapists, orthodontists and dental technicians.
Working as a locum doctor or GP rather than a dentist? Our accountants for locum doctors page covers NHS locum forms, IR35 and the rules that apply to you.
Accountants for locum doctors and GPs
NHS pension forms A and B, IR35 on agency shifts, NI on several jobs and what locums can really claim.
Hair & beautySelf-employed practitioners in hair and beauty
Chair rental, cash and card takings, VAT on retail products and Making Tax Digital for sole traders.
All sectorsSector-specific accountancy support
Every sector we work with, from healthcare and consultants to trades, hospitality and tech, in one place.
Questions dentists ask their accountant
Most are. HMRC used to treat associates on standard BDA or DPA agreements as self-employed automatically, but that guidance was withdrawn from 6 April 2023. Your status now depends on the usual tests of control, substitution and financial risk. Most associates on a well-drafted agreement still pass, but it is worth checking that your agreement matches how you really work.
Not if you do much NHS work. NHS Pensions does not let dentists who work through their own company pay into the NHS Pension Scheme, so you would lose the pension on that income. A company can suit fully private associates with higher profits. We compare the numbers on your real income before recommending anything.
No. Only NHS earnings count towards the NHS pension. If a large part of your work is private, a personal pension alongside the NHS scheme is often worth looking at, and we can include it in your yearly review.
Most dental care is exempt, so most practices do not. Cosmetic work done on its own, outside any dental treatment, and retail sales such as whitening kits and toothbrushes are standard-rated. That taxable income counts towards the £90,000 registration threshold, so we keep an eye on it for you.
Usually your GDC fee, indemnity, BDA membership, lab fees you pay under your agreement, CPD that keeps your skills up to date, loupes and small equipment, and a share of phone and home office costs. Travel from home to a practice you work at regularly counts as commuting and is not allowed.
Once you are a higher-rate taxpayer, a working rule is 30 to 40 percent of your profit, remembering that payments on account fall due in January and July. Rather than guess, we send you a quarterly estimate based on your real income so the figure you put aside is the figure you will owe.
Testimonials
What our clients say about us
Talk to our accountants for dentists
Tell us how you work and we will tell you, plainly, what structure and support makes sense. No obligation, no sales script.
Call: 01934 404000
Hours: Mon–Fri 09:00–17:00
Office: 505 Park Way, Worle, Weston-super-Mare BS22 6WA
You will be looked after by our UK tax team and meet the people who will actually do the work.
