Your First Tax Bill Shouldn't Be a Shock.And Your Tenth Shouldn't Be Too High.

As an associate dentist, you must report your GROSS income on your Self Assessment tax return — that is, the total fees generated before the practice deducts their percentage (typically 40–50%). The NET amount you actually receive is not what HMRC expects to see. You then claim the practice's percentage as an expense. Reporting NET instead of GROSS is the number one tax return error for dental associates and can trigger an HMRC investigation, penalties, and interest charges. We ensure this is handled correctly every single time.

Associate dentists can claim a wide range of expenses including: GDC registration fees (£890/year), BDA subscription, professional indemnity insurance (e.g. Dental Protection, DDU), CPD courses and training, dental loupes and specialist equipment, mileage between practices (45p per mile for the first 10,000 miles, 25p thereafter), home office costs for admin work, professional journals and textbooks, laundry of uniforms/scrubs, phone & internet (business percentage), and accountancy fees. Most associates claim fewer than half of their legitimate deductions — our expense audit ensures you claim everything you're entitled to.

NHS pension superannuation contributions are NOT entered as a business expense on your Self Assessment. Instead, they qualify for income tax relief and must be entered in the correct section of your return. Your SD86C statement from NHS Compass shows your pensionable earnings and contributions. Getting this wrong means you either overpay tax or trigger an HMRC enquiry. We handle the SD86C reconciliation, the annual allowance calculation (the tapered annual allowance applies when threshold income exceeds £200,000 AND adjusted income exceeds £260,000, reducing the £60,000 allowance to a minimum of £10,000), and ensure your pension relief is claimed correctly every year. If you face an annual allowance charge, we can advise on the Scheme Pays facility.

The optimal incorporation point depends on your profit level, extraction strategy, and NHS contract structure. At the current 25% corporation tax rate, the crossover is typically £50,000–£100,000 profit — but NHS associates should also consider employment status scrutiny and pension continuity before incorporating. You cannot simply transfer an NHS performer number to a limited company. The timing, contract structure, and relationship with your practice principal all matter. We provide dental-specific incorporation advice that accounts for these unique factors, so you don't make a costly mistake.

Making Tax Digital for Income Tax Self Assessment (MTD ITSA) requires self-employed individuals earning over £50,000 to keep digital records and submit quarterly updates to HMRC. This has been live since 6 April 2026. If you earn over £30,000, you'll be included from April 2027. As a self-employed associate dentist, this affects you directly. We ensure your bookkeeping software is MTD-compliant and handle all quarterly submissions on your behalf.

Yes, you can switch accountants at any point during the tax year. We handle the entire handover process — contacting your previous accountant, obtaining professional clearance, transferring records, and setting up your bookkeeping software. The whole process takes about a week and requires less than 15 minutes of your time. Many associates start with our Free Tax Health Check while still with their current accountant to see what they're missing.

Our packages for associate dentists start from £129 per month plus VAT. This includes Self Assessment filing, expense optimisation, NHS pension handling, MTD compliance, and year-round support with a typical response time under 72 hours. The exact price depends on the complexity of your tax affairs — for example, if you work across multiple practices or are considering incorporation. We provide a fixed quote after your discovery call. No hidden fees, no surprises, and a 30-day money-back guarantee.