Dental Accountants for UK Dentists

Yes – and the difference matters financially. Dentists have income structures that most general accountants rarely encounter: associate self-employment, NHS contract income, UDA calculations, private fee income, and often a mix of all of these simultaneously. A general accountant unfamiliar with dental practice can miss significant allowable deductions, mishandle NHS pension reporting, or give incorporation advice that isn’t optimised for how dental practices actually operate. A specialist dental accountant like Samera handles these structures every day, which means fewer errors, better tax planning, and advice that reflects the real financial dynamics of running a dental practice.

Yes. Although we work primarily with private and mixed practices, we support purely NHS, purely private, and mixed income dentists. The accounting treatment differs between the two – NHS income is calculated on UDA performance and contract value, while private income is based on fee collection – and getting the split right matters for both tax accuracy and any lender assessments if you are buying a practice. We separate and track both income streams correctly to ensure your accounts and tax position accurately reflect how your practice actually operates.

Yes. We provide financial forecasting, business structure planning, due diligence support, and lender pack preparation for dentists buying or starting a practice. Our in-house finance brokers can also help source the acquisition finance you need. If you are buying a practice, it is worth speaking to both our accountancy and finance teams early in the process – ideally before you have agreed heads of terms – so that the structure of the purchase is tax-efficient from the start and your lender application is as strong as possible.

Yes. There is a transition fee equal to one month’s fee when you join. For complex cases, such as practices with historical bookkeeping that needs cleaning up or associates switching mid-year with incomplete records, additional setup support may be required and we will discuss any costs with you in advance. There are no other hidden fees – everything you pay for is set out in your engagement letter before we start.

Not automatically. If your business grows or your situation becomes more complex during the year – for example, if you acquire a second practice or add a director – we will rebase your fee for the remainder of your plan. We apply the same annual discount to any increase, so you still benefit from having prepaid. We will always discuss any fee changes with you before they take effect.

All clients commit to an initial 12-month period. After that, three months’ notice is required if you decide to leave. We ask for this notice period because unwinding an accounting relationship properly – completing outstanding returns, handing over records to a new accountant, and ensuring nothing falls through the gap – takes time and we want to do it properly for you even when you are leaving.

It depends on your situation. Associates who are straightforwardly self-employed with no limited company usually start on our Associate Basic package. If you are already earning well and want proactive tax planning, the Comprehensive package is worth the additional cost. Associates with a limited company should look at our Ltd packages – Standard suits most, Comprehensive suits those with complex affairs or who want regular meetings. Practice owners should consider the Grow package as a starting point unless you are newly established, in which case Kick-Start is designed for you. If you are a group or DSO, Expand is built for your level of complexity. If you are unsure, book a call and we will tell you honestly which package fits your situation – we do not upsell people onto packages they do not need.

Our fees start from £650 per year for associate dentists on a basic self-assessment package, rising to £1,800 per year for associates with a limited company on our comprehensive service. For dental practice owners, our monthly packages start from £500 per month for a newly established practice and go up to £950 per month for groups and DSOs. All fees are shown clearly on this page. There are no hidden charges – the only additional cost is a one-off transition fee equal to one month’s fee when you join.

Incorporation – forming a limited company through which you operate – can reduce your overall tax liability significantly if you are earning above a certain threshold, typically around £50,000 to £60,000 per year as an associate. However, it is not the right choice for everyone. The benefits depend on your income level, how you extract money from the company, your NHS pension position, and your personal circumstances. Getting this decision wrong can cost more in the long run than it saves. We assess incorporation as part of our comprehensive associate packages and will only recommend it if the numbers genuinely support it for your situation.

Dentists can claim a wide range of allowable expenses against their income, including professional indemnity insurance, GDC registration fees, CPD and training costs, professional subscriptions, clinical equipment and consumables, business mileage, a proportion of home office costs if you work from home, and accountancy fees. Associates working across multiple practices can also claim travel between workplaces. The full list depends on whether you are self-employed or operating through a limited company, and the rules differ between the two. We review allowable expenses as part of every package to make sure nothing is missed.

Read our full guide on expenses for dentists here.

The NHS pension is one of the most commonly misunderstood areas of dental finance. Contributions are made through the NHS Business Services Authority and are calculated differently depending on whether you are an associate, a principal, or a performer. The pension also counts toward your annual allowance – the cap on pension contributions that attract tax relief – and high-earning dentists can breach this allowance, triggering a significant tax charge. We advise on NHS pension contributions, annual allowance management, and the tax implications of drawing or deferring your pension, both for NHS and mixed-practice dentists.

Making Tax Digital for Income Tax (MTD for ITSA) requires self-employed individuals and landlords earning above £50,000 to keep digital records and submit quarterly updates to HMRC from April 2026, with those earning above £30,000 following from April 2027. Most associate dentists who are self-employed will be affected. Rather than filing one annual tax return, you will need to submit four quarterly updates plus a final end-of-year declaration. We are already preparing our clients for this transition, and our packages include MTD-compatible software and support. If you are not yet set up for MTD, speak to our team now.

You can find out more about Making Tax Digital for dentists here.

Xero is the software we use and recommend for the majority of our clients. It handles dental practice bookkeeping well, integrates with practice management software, and produces the monthly management accounts we use to track performance. As a Xero Gold Partner, our team is trained to set up and manage Xero accounts specifically for dental practices, including sector-specific chart of accounts and tracking categories that give you a clear picture of how your practice is performing. If you are already using different software, we can advise on whether switching makes sense for your situation.

Yes – you can switch at any time and it is usually straightforward. We handle the transition process including contacting your previous accountant for the handover of records, reviewing your existing accounts for anything that needs correcting, and getting your Xero setup in place. The only cost is our transition fee, which is equal to one month’s fee. Most clients who switch to us mid-year find the process takes two to three weeks and causes minimal disruption. If you have been unhappy with your current accountant, waiting until your year-end is rarely necessary.

Most dental services are VAT-exempt under HMRC rules, which means you do not charge VAT on clinical treatment and cannot reclaim VAT on most purchases. However, some dental services can be standard-rated – certain cosmetic treatments, for example – and practices that offer a mix of exempt and taxable services need to manage this carefully to avoid errors. If your practice also sells products or provides non-clinical services, VAT registration may apply to those elements. We review the VAT position as part of our onboarding process and advise on partial exemption where relevant.

The Situation

A midsized private dental practice was growing in patient numbers but declining in profitability. The owner had no financial or accounting systems in place and was using their bank account balance as the main indicator of performance. With no visibility of what the practice was spending or generating month to month, they had no way to identify the root cause of the problem – and losses were growing.

What We Did

We recommended gaining visibility first. We implemented a monthly bookkeeping system and monthly management accounts using Xero as the core bookkeeping package, supported by ancillary Xero apps to create a fully paperless workflow. From that point, the owner had a clear monthly picture of income, expenditure and practice performance for the first time.

The Situation

A practice owner planning to sell within the next two to three years knew that to achieve the best valuation, the practice needed to reduce its reliance on him as the principal income generator. The business was performing well overall, but the owner had little visibility of his cost base and no way to identify which associates were profitable and which were not. He was effectively subsidising underperformance without knowing it.

What We Did

We implemented monthly Xero bookkeeping and management accounts to establish financial visibility across the practice. Working through the monthly numbers with the owner, we identified unprofitable associates, flagged areas where costs could be reduced, and helped the owner make informed decisions about the clinical team structure. This gave him the foundation to actively reduce his own clinical hours without sacrificing practice revenue.

The Situation

A fast-growing dental group operating across more than 20 counties had no standardised accounting processes across its multiple entities. Bookkeeping tools were inefficient, causing delays and errors. There was limited visibility into profitability, cash flow or tax planning across the group – issues that were directly affecting financial control and the ability to manage rapid expansion without losing operational clarity.

What We Did

Following detailed discovery sessions with the group, we designed and implemented a standardised 360° accounting solution across all entities. This involved correcting historical bookkeeping issues, introducing a clear standard operating procedure and monthly reporting structure, centralising documentation and improving data accuracy. We delivered monthly management accounts and director’s loan account summaries, and provided proactive tax planning and compliance support throughout. Tools implemented included Xero, Hubdoc, TaxCalc, HMRC Agent Services and secure cloud platforms.