skip to navigationskip to main content

Phone: 01858 461164 

Email:

Employment status of Associate Dentists

Newsletter issue – April 2023

For years HMRC has accepted that associate dentists can be treated as self-employed rather than as employees of the dental practice they work for, but this informal agreement is about to end on 5 April 2023.

This was first announced by HMRC in September 2021, in December 2021, and again in the February 2023 Employer Bulletin.

Where a contract for engaging an associate dentist runs from or over 6 April 2023 the Dental Practice that they work for will no longer be able to rely on the guidance in the HMRC employment status manual (para ESM4030 ). Instead, HMRC recommends that the Dental Practice should use the Check Employment Status for Tax ( CEST ) tool to establish whether the associate dentist should be treated as an employee or self-employed.

Choosing a Service

Choosing an accountant that matches your needs

What Our Clients Say

Read the reviews from some of our satisfied clients

Free Initial Consultation

Understanding your accountancy requirements

Request a Callback

Lets talk at a more convenient time for you

Great reasons and promises we make to you which is why you should call us before deciding on your accountant.

Our Promises

Our Cloud Bookkeeping software package helps simplify bookkeeping, invoicing and accounting.

Client area