Accountants for Dentists in Combs: Specialist Tax and Accounting Support for Dental Professionals

It is not compulsory to use an accountant, but self-employed dentists often find it useful because their tax position can be more involved than a single employment. You may be receiving NHS payments, private fees, income from more than one practice or locum work, and each source needs to be recorded and reported correctly on a Self Assessment tax return. An accountant can help you keep those records organised, claim the expenses and allowances you are entitled to, and make sure the return is submitted on time and reflects your actual circumstances.

An associate dentist is typically self-employed for tax purposes and completes a Self Assessment tax return based on the profits of their self-employment, whereas a practice owner may be running a limited company or a partnership with employees, premises and equipment to account for. That can mean Corporation Tax, statutory accounts, payroll and VAT enter the picture, along with a different approach to how income is drawn from the business. The two situations are not treated the same, which is why it helps to have the structure reviewed rather than assumed.

Yes. Many dentists earn from both NHS and private work, and the accounting challenge is usually keeping the streams distinguishable so that the figures reported are accurate and supported by records. Depending on your arrangement, NHS income may arrive through a contract held by the practice or through associate payments, while private income tends to come directly from patients or treatment plans. We can help set up bookkeeping that separates these sources clearly and accounts for them properly in your annual figures and tax return.

Dentists can often claim for costs that are incurred wholly and exclusively for the purposes of their profession, although the exact position depends on your circumstances and how you are engaged. Commonly considered items include GDC and professional body subscriptions, indemnity insurance, CPD, clinical clothing, laboratory fees and elements of travel between practices or to courses. Capital purchases such as equipment and surgery fixtures are usually treated differently from day-to-day running costs, and capital allowances may be available. We can review your spending and advise on what is likely to be allowable before the return is prepared.

There is no single answer that suits every dentist. Sole trader and partnership structures are relatively simple to administer, while a limited company may offer different tax and planning possibilities, along with additional responsibilities such as statutory accounts, Corporation Tax returns and company payroll obligations. The most suitable route depends on your income levels, whether you share profits with partners, your plans for the practice and your personal financial position. We can talk through the practical and tax implications of each so you can make an informed decision.

Most routine dental treatment is exempt from VAT, but certain cosmetic or elective procedures can be treated differently, and any taxable turnover counts towards the VAT registration threshold. Where a practice provides a mix of exempt and taxable services, VAT recovery on costs may be limited and partial exemption rules can apply. Whether registration is required or sensible therefore depends on the services you provide and the value of your taxable income, and it is worth reviewing if your private work or product sales are growing.

Switching is usually more straightforward than dentists expect. Once you decide to move, we would normally contact your existing accountant to request professional clearance and the handover of your records and filing history. From there, we review your position, confirm what needs to be submitted and when, and set up a bookkeeping routine that works alongside your clinical diary. Any outstanding returns or filings are dealt with as part of getting you up to date.

It helps to have your most recent tax return and accounts, details of your income sources, and any records of expenses, bank statements and payroll information you already hold. If you are a practice owner, we would also look at your accounting software or spreadsheets, staff payroll records and any VAT returns filed. If your records are incomplete, that is not a barrier, as part of the initial work is often simply organising what exists and identifying what is missing.