Dental Practices accounting, handled.

We set up your bookkeeping with separate income streams for NHS UDA payments, private treatment fees, and any plan provider income (Denplan, Practice Plan), then map lab fees back to the treatments they relate to. This gives you true per-stream margin — most practices discover their private gross is healthier than expected once associate pay-aways and labs are properly attributed.

HMRC withdrew its long-standing concession on associate self-employment in April 2023, so each associate's status now stands on its own facts — control, substitution, financial risk, equipment ownership. Most well-drafted BDA-style associate agreements still hold, but recent challenges have hit practices using outdated contracts. We review your associate agreements and working practices and flag any risk areas.

Yes — the Annual Investment Allowance is £1m, so most dental equipment purchases (CBCT, chairs, autoclaves, intraoral scanners) get 100% relief in the year of purchase. Bigger ticket items can also qualify for full expensing if the practice is a limited company. We time purchases around your year-end and profit level to maximise the tax saving rather than just claiming whenever you happen to buy.

Since 2015, you can no longer get tax relief inside the company for goodwill purchased on incorporation, which removed much of the historic incentive. The decision now hinges on profit-extraction efficiency, exit planning, and your associate model. We've handled dozens of dental incorporations — we'll run the comparison properly, including the SDLT and NHS contract novation steps.

Yes — most single-surgery practices sit on Premium Plus at £199/month, which covers monthly bookkeeping, payroll for the nurses and reception team, VAT, year-end accounts, and Corporation Tax. Multi-surgery groups or practices with five or more associates usually move to Enterprise at £499/month. All ACCA-led, all rolling monthly with the 30-day guarantee.