Historically, it has generally been accepted that associate dentists are virtually always self-employed. However, HMRC have withdrawn their guidance on associate dentists’ self-employment status, making it more important than ever to ensure that the correct associate dentist contract is in place and that the reality reflects the contract. From April 2023, each dental associate’s tax status will be considered on a case-by-case basis. Factors that will be considered centre around control, but include whether the associate can exercise sufficient clinical freedoms, whether they have to do all the work themselves or can engage hygienists, therapists or locums as appropriate, and how much freedom they have to choose their own hours worked. HMRC have confirmed that they will not be using the withdrawal of the guidance as a reason to open retrospective enquiries into periods prior to 6 April 2023, and … Continue reading →