Dental
We act for dental practices, principals and associates across Northern Ireland — Health Service, private and mixed practices, from single-surgery to multi-site.
Dentistry has its own set of problems, and most of them come from the fact that a practice is three things at once: a healthcare provider, a small business with staff and equipment, and for the principal, the largest asset they own.
Associate status — the issue that has not gone away
Until April 2023, HMRC accepted that an associate working under a BDA or DPA approved agreement was self-employed, essentially as a matter of course. That treatment was withdrawn from 6 April 2023. Since then, associate status has been decided on ordinary employment status principles — the same test applied to any other engagement.
Most well-run associate arrangements still stand up. But they stand up because of how they actually operate, not because of the agreement on file, and a good number of practices have never revisited the position since the change. If the practice sets the hours, allocates the patients, provides everything and pays a fixed rate, that is worth looking at before HMRC does.
The exposure sits with the practice, not the associate, and it comes as back PAYE, National Insurance and penalties.
What else we deal with
Health Service income and superannuation
HSC dental income, the annual reconciliation, superannuable pay and how it feeds through to the pension record. Getting the split between Health Service and private income right matters for the pension as well as the tax.
Incorporation
Whether a practice should be a company is a live question again after the April 2026 dividend rate rise. The answer depends on drawings, on whether there is a spouse in the business, on the pension position and on what is planned for the practice in five years — not on a rule of thumb.
Buying, selling and goodwill
The single largest transaction in most dentists’ working lives. How the deal is structured decides the tax on it: share sale or asset sale, what happens to goodwill, whether Business Asset Disposal Relief is available at 18%, and how any earn-out or tie-in period is taxed. This is a conversation to have before heads of terms, not after.
Equipment and surgery fit-out
Chairs, imaging, decontamination equipment and the fit-out itself. The annual investment allowance covers £1 million of qualifying expenditure, and from 1 January 2026 a 40% first-year allowance applies to qualifying main-pool plant. A refurbishment planned with the year end in mind is worth materially more than one that is not.
Associates and the self-employed side
We act for associates directly too — accounts, self assessment, what can and cannot be claimed, and Making Tax Digital, which since April 2026 applies to anyone whose gross income exceeded £50,000. For most full-time associates that is not a borderline question.
Common questions
Are dental associates still self-employed?
Not automatically. HMRC withdrew its acceptance of BDA and DPA approved agreements from 6 April 2023. Since then status is decided on ordinary employment status principles, based on how the arrangement works in practice rather than on the wording of the agreement. Most properly run associate arrangements remain self-employed, but the position should be reviewed rather than assumed.
Who is liable if HMRC decides an associate is employed?
The practice. The liability is back PAYE and National Insurance, with interest and penalties, and it falls on the practice rather than the associate.
Should my dental practice incorporate?
It depends on drawings, whether a spouse is involved in the business, the pension position and your plans for the practice. The April 2026 dividend rate rise narrowed the advantage, so it is worth recalculating rather than relying on advice given a few years ago.
Do dental associates need to comply with Making Tax Digital?
If gross income from self-employment exceeded £50,000 in 2024/25, yes — it applied from 6 April 2026. It is measured on turnover before expenses, so most full-time associates are inside it.