Dental Practices accounting, handled.
Tired of juggling patient care with complex practice finances?
Looking for an accountant for dentists who actually understands NHS superannuation, the partial-exemption VAT trap and the post-2023 associate self-employment rules? Zmartly are ACCA-qualified dentists' accountants who handle associates, principals, hygienists and incorporated practices across the UK. You get a named accountant, fixed monthly pricing and replies within 72 hours, plus a 30-day money-back guarantee.
- 4.9 Google · 63 reviews
- ACCA-qualified
- 30-day money-back
What a dental practice specialist gets right.
- 01
We get your NHS superannuation right on the tax return
As a self-employed associate you pay both the employee AND employer NHS Pension contributions yourself, and both are relievable as member contributions against your highest rate of tax. We reconcile your SD86C/annual reconciliation against your pensionable pay and claim the relief in the right box (TR4) so you're not silently overpaying at 40% or 45%.
- 02
We protect your self-employed status after the 2023 rule change
HMRC withdrew the old ESM4030 'BDA contract = self-employed' concession from 6 April 2023. Status is now tested under the normal employment-status rules and CEST. We review your associate agreement and actual working practices so you and the principal can stand behind self-employment if HMRC asks.
- 03
We keep your practice on the right side of VAT
Dental care for the protection, maintenance or restoration of oral health is VAT-exempt, but teeth whitening, cosmetic veneers, Botox and facial aesthetics are usually standard-rated. Once taxable supplies pass the registration threshold we manage registration, partial exemption and input-VAT recovery so a growing aesthetics arm doesn't blindside you.
- 04
We turn equipment spend into tax savings
Dental chairs, CBCT and intra-oral scanners, autoclaves, imaging and practice software qualify for the Annual Investment Allowance, so the full cost can usually be written off in the year of purchase. On a practice purchase we handle the capital-allowances claim and the Section 198 election so you don't leave relief on the fixtures behind.
- ACCAChartered-qualified accountants on your file
- 4.9Average Google review rating
- 72 hrsReply commitment, every query
- From £99Fixed monthly, no surprise bills
Everything a dental practice needs, in depth.
01Associate dentist self-assessment
Full Self Assessment for self-employed associates, hygienists and therapists. We claim the right expenses, your NHS pension relief and professional costs (GDC retention fee, indemnity, CPD), and forecast the tax and Class 4 NIC so the January and July payments on account never surprise you.
02NHS pension & superannuation reconciliation
We reconcile your pensionable pay, employee and employer superannuation, and any added years or ERRBO against your annual reconciliation, and check the figures flowing into your return. We also flag annual allowance and tapering exposure for higher earners with multiple income sources.
03Practice accounts & principal tax
Year-end accounts and tax for practice owners, whether sole trader, partnership or expense-sharing arrangement. We handle associate and lab cost analysis, UDA income, drawings planning and the split between NHS and private income so you can see what each side of the practice really earns.
04Dental VAT & partial exemption
Registration when your cosmetic and aesthetic turnover crosses the threshold, plus ongoing partial-exemption calculations to recover the input VAT you're entitled to. We classify each treatment line correctly so HMRC's cosmetic-dentistry focus doesn't catch you out.
05Incorporation & profit extraction
We model whether incorporating your practice or associate work saves tax, weighing the loss of NHS Pension access for company associates against corporation tax and dividend planning. If it stacks up we handle the goodwill, the transfer and a tax-efficient salary/dividend mix.
06Practice purchase & capital allowances
Buying a practice or fitting out a squat? We run the capital-allowances claim on the embedded fixtures, agree the Section 198 election with the seller, and structure the finance and AIA timing so your equipment and property spend works hardest against your tax bill.
Guides for dental practices
Plain-English explainers, kept current with the latest HMRC rules.
Frequently asked questions.
Often yes, but it's no longer automatic. HMRC withdrew the old guidance (ESM4030) that treated a standard BDA/DPA associate contract as self-employed from 6 April 2023. Your status is now judged on the actual terms of your agreement and how you really work, tested under normal employment-status rules and CEST. HMRC have confirmed they won't reopen pre-6 April 2023 years on this basis, but going forward both you and the principal should be able to evidence genuine self-employment. We review your contract and working practices to help you do that.
Yes. As a self-employed associate you pay both the 'employee' and 'employer' shares of the NHS Pension yourself, and for tax purposes both count as your member contributions and attract relief at your highest rate, typically 40% or 45%. The relief is claimed on the self-employment pages of your tax return (box 3 on TR4). We reconcile this to your annual superannuation figures so the full relief is captured.
Clinical dentistry carried out to protect, maintain or restore a patient's oral health, by a registered professional, is exempt from VAT. The exception is cosmetic work with no health purpose, teeth whitening for appearance, purely cosmetic veneers, Botox and facial aesthetics, which is normally standard-rated. If those taxable supplies exceed the VAT registration threshold you must register, and we then manage partial exemption so you reclaim the input VAT you're due.
Your GDC annual retention fee, professional indemnity, BDA membership, CPD and courses, lab fees you bear, professional clothing, equipment, a proportion of motor and home-office costs where you work from home, and accountancy fees. NHS pension contributions get relief separately as above. We make sure every legitimate cost is claimed without straying into areas HMRC challenges, like ordinary commuting or dual-purpose training.
Usually, yes. Dental chairs, CBCT and intra-oral scanners, autoclaves, imaging equipment and practice software qualify for the Annual Investment Allowance, which lets you deduct the full cost in the year of purchase (up to the £1m AIA limit). Timing the purchase around your year-end can accelerate the relief, which we'll plan with you.
It depends. A limited company can reduce tax through corporation tax and dividend planning, but company associates can't be members of the NHS Pension Scheme, which is a significant cost for NHS work. We model both routes, including goodwill on transfer and your overall extraction strategy, before recommending a path, rather than incorporating on autopilot.
Fixed monthly pricing of £99, £199 or £499 depending on whether you're a single associate, a practice owner or an incorporated group, with no surprise bills. It's rolling monthly with a named ACCA-qualified accountant, we reply within 72 hours, and there's a 30-day money-back guarantee. We work in Xero, QuickBooks, FreeAgent and Sage.
Stop overpaying tax. Start filing in 5 days.
Thirty minutes with an ACCA-qualified accountant. Most owners uncover £1,000-£3,000 in annual savings on the first call. If we are not the right fit, you walk away with a free tax review on the house.
