Associate dentist self-employment tax

The contract is a strong baseline, but not a magic wand. HMRC looks at the practical working reality as well — control, mutuality of obligation, and actual substitution. We check your working arrangements against the contract and flag gaps so you have the evidence ready if an enquiry ever opens.

The defensible claims: GDC registration, indemnity insurance, CPD, professional subscriptions, uniform and scrubs, small tools and materials you own, and mileage between practices (not home to a single practice). Lab fees depend on your contract — if you pay labs directly and recharge the practice, the treatment differs from the practice paying and deducting from gross. We document the basis for each claim from year one.

Rarely a simple answer. For most associates on standard BDA contracts, a limited company triggers IR35 concerns and makes pension contributions more complicated. For some higher-earning associates with mixed income streams, it can still make sense after modelling. We run the numbers both ways rather than assuming the answer.

Because HMRC estimates next year's tax based on this year's, and collects half in January and half in July. For associates whose income grew last year, this creates a payment that feels larger than the actual bill. We can apply to reduce payments on account if your income is falling, or smooth the cash flow if it is growing.

Yes, but sooner is always better than later. We can take over correspondence, assemble the evidence, and negotiate on your behalf. If you have already corresponded with HMRC yourself, bring the letters — we need the full picture before responding.