Tax Planning For Dentists

Our team at Samera has extensive experience in offering a whole array of tax planning for your dental business.

Dental Tax Advice

Our team at Samera has extensive experience in offering a whole array of tax planning for dentists and their businesses.

  • From basic tax planning to complicated tax investigations, it is imperative you have a team not only well versed in tax laws but also understand the Dental sector.
  • We have extensive experience in understanding your needs and then planning and implementing a solution to meet your needs.

Dental Practice Tax Planning

Most Dentists have asked the question: Self Employed or Limited Liability?

As a firm with extensive experience in incorporating Dental Practices, we have built up much experience in this area. Sole traders, partnerships and expense sharing arrangements can all be incorporated, but it is so important this is done right first time, else considerable problems can manifest later on.

If you feel need an expert in this area (which we strongly suggest) please get in touch with us!

Dental Incorporation Overview

As of the 31st July 2006 new legal reforms have allowed dental practices to incorporate and begin trading as limited companies. The majority of the company directors must be registered with the GDC as dentists or dental care professionals.

Possible Tax Savings

There are both advantages and disadvantages to the incorporation of your dental practice and you should consider all options carefully.

There may be considerable tax savings but not necessarily in all cases, and these are offset by the costs of added bureaucracy, professional fees and start-up costs.

For high rate taxpayers, incorporation could have considerable savings for dentists.


The GDC will allow associates to practice through a limited company, however, associates cannot benefit from goodwill when the company is set up and it is possible that HM Revenue & Customs could invoke some penal tax rules to take away any potential tax savings from Dental Associate Limited Companies.

We would recommend that associates carefully consider all the risks before trading as a limited company. In addition, before you consider incorporating your Associate business, you will need to consider your pension arrangements, as the NHS now won’t pay NHS pensions to those Associates that may have incorporated into a Limited Company.

What to do next

Incorporation is not for everyone. It would be prudent to evaluate all the pro’s and cons of incorporation before you decide to incorporate.

Therefore, we would strongly recommend we carry out a thorough feasibility study based on your individual circumstances. We stress this is an essential part of the process in order to determine whether trading as a limited company is the right choice for you.

Professional Fee Protection

Samera offers a professional fee protection service to our clients.

In the event of a tax investigation, we offer an insurance policy for our clients to take out to cover our fees. Please get in touch with us for details.

Further Information

To find out more, check out our Learning Centre, full of articles and webinars covering accounts, tax and finances for dental practices.

For everything you need to know about accounts and tax for dentists, read our How to Guide: Accounts for Dentists Explained.

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