Why tax planning matters
Tax planning is not the same as filing a tax return
Filing a tax return records what has already happened. Tax planning looks ahead, giving you time to make better decisions before the tax position is fixed.
For dental practice owners and groups, that means planning around profit extraction, pensions, major investments, business structures, acquisitions and future exits.
Tax planning sits alongside our dental accountancy service, adding proactive advice to your ongoing accounts and compliance work.
Specialist dental tax advice
Tax planning for dental practices and groups
The tax decisions that matter change as your practice grows and becomes more complex.
Tax planning for dental practice owners
We help practice owners plan around:
- Salary and dividend extraction
- Employer pension contributions
- Capital allowances on equipment and fit-outs
- VAT
- Director loan accounts and S455
- Company restructuring
- Business Asset Disposal Relief
- Tax planning ahead of a future sale
Accountants for dental practice owners
Tax planning for dental groups and DSOs
For groups, the focus shifts towards how multiple companies and transactions work together. We help with:
- Group relief
- Holding company structures
- Intercompany charges
- Acquisition and restructuring tax
- Capital allowances across multiple sites
- Capital Gains Tax and inheritance planning
- Exit and sale structuring
For wider financial strategy, growth planning and group structuring, see our CFO and Growth Advisory service.
Tax planning for dental associates
Dental associates have different tax priorities, including Self Assessment, expenses, payments on account, MTD and incorporation.
We cover these through our dedicated Accounts and Tax for Dental Associates service.
What we cover
Strategic tax planning services
Our tax planning work focuses on the decisions that can materially affect how much tax you pay and how your business is structured for growth or exit.
- Corporation Tax planning: reviewing opportunities before year-end rather than after the liability is fixed
- Salary and dividend strategy: structuring profit extraction efficiently
- Employer pension contributions: using company contributions as part of wider tax planning. Find out more about pensions and payroll for dentists
- Capital allowances: identifying qualifying expenditure on equipment, fit-outs and refurbishment
- VAT planning: managing mixed VAT positions across dental income and expenditure
- Holding company and group structures: structuring businesses to support growth, acquisitions and future exit
- Acquisition and restructuring tax: considering tax before buying a dental practice, selling or reorganising companies
- Director loan accounts and S455: managing balances and reclaiming tax where appropriate
- Capital Gains Tax and Business Asset Disposal Relief: planning ahead of a future practice or group sale
- Inheritance and succession planning: considering the long-term tax position as business value grows
- Exit tax planning: understanding the tax consequences before sale terms are agreed as part of your wider dental practice exit planning.
Making Tax Digital
Making Tax Digital (MTD) is the biggest change to how dentists report income in a generation, and the deadlines are close. If you are a self-employed associate or a sole trader landlord, you are in the first wave.
What Samera does: We migrate every eligible client to Xero, set up the digital record-keeping correctly, and manage the quarterly submissions for you as part of your package. Getting set up early means no scramble before the deadline and no penalties for late or non-compliant filing.
See our full Making Tax Digital service.
Why Samera
Dental tax advice built around real business decisions
We specialise in dental businesses
We regularly deal with issues such as capital allowances on fit-outs, holding company structures, S455, acquisition tax and exit planning. These are not occasional one-off cases for us.
We understand practice ownership
We also own and run The Neem Tree Dental Group, so the decisions we advise on are ones we have had to make ourselves.
We plan before the decision is fixed
Buying equipment, restructuring a company, acquiring another practice or preparing for sale can all have tax consequences. We bring tax into the conversation before the decision is made.
The team that plans it can implement it
The same accountancy and tax team can carry the agreed structure through into your accounts, Corporation Tax returns and ongoing compliance work.
Samera is a Xero Partner and an accountancy firm listed in the ICAEW directory, led by Arun Mehra FCA, with a specialist accountancy and tax team serving dental practices and groups across the UK.
Client reviews
Been with Samera since 2008 when we bought our first dental practice, their knowledge and expertise is second to none not least because they also own their own dental practices, putting them a unique position in terms of their knowledge and advice for the Dental Industry. Whether you’re setting up from scratch or acquiring an existing practice, Samera have been there to offer advice on raising finance, staff and team issues, tax knowledge, leadership and having a strong vision, marketing, getting into purchasing groups and also purchasing equipment. It’s been a pleasure to work with them and see how they’ve grown from humble beginnings, I don’t think you can find another accountancy service (they’re obviously much more than this) in the U.K.
Saijel, Dental Practice Owner – 5 Stars
We finally have an accountant who is actively trying to help us keep our tax bills low, as well as giving us good business advice.
NH, Dentist – 5 Stars
Used Samera business advisors for my self tax return form and they were amazing from start to finish. They made me understand every single step and made the process swift!
Remzie, Dentist – 5 Stars
Samera have been my accountant for 7 years and have continued to provide me with accurate accounts and timely submissions. Their digital workflow eases the management of receipts and filing. I have found them to be supportive and knowledgeable
Patrick, Dentist – 5 Stars
I’ve had an outstanding experience with Samera, and I can’t recommend them enough! A special thanks to Shivangi Dwivedi, who has been incredibly professional, knowledgeable, and genuinely supportive throughout. Her attention to detail and ability to clearly explain complex financial matters has been a huge relief for me as a dentist managing both clinical work and business responsibilities. … Whether it’s tax planning, bookkeeping, or just good financial advice, I feel confident knowing my accounts are in such capable hands.
Emre, Dentist – 5 Stars
Your tax planning team
Speak to our dental tax specialists
Book a free, no-obligation call directly with the team member whose work matches what you need.
CEO & Founder, Samera
- Tax strategy for dental groups and DSOs
- Holding company and group structures
- Acquisition and exit planning
- Long-term business structuring
Director of Operations – Accountancy and Tax
- Tax planning for dental practice owners
- Corporation Tax and profit extraction
- Capital allowances and pension planning
- Ongoing accountancy and tax implementation
Get in touch
Other ways to reach us
Prefer not to book a call? You can also get in touch directly or send a message and we’ll get back to you.
- Email: info@samera.co.uk
- Phone: (+44) 20 7100 8788
- WhatsApp: Message us on WhatsApp
Related services
Other tax and accounting support for dentists
Specialist Dental accountants
Specialist accounts, tax, payroll and financial reporting for dentists, practice owners and dental groups.
Accounts and tax for dental associates
Specialist accounting and tax support for self-employed associates, including Self Assessment, expenses, MTD, incorporation and ongoing tax planning.
Accountants for practice owners
Ongoing accounts, Corporation Tax, VAT, payroll and financial support for individual dental practice owners.
Accountants for dental groups
Group accounting, consolidated reporting, Corporation Tax and financial support across multiple dental businesses.
Making Tax Digital
Xero setup, digital record-keeping and quarterly MTD submissions for eligible dentists and landlords.
Tax and VAT loans
Spread eligible tax and VAT liabilities over manageable monthly repayments to protect business cash flow.
Dental practice exit planning
Prepare your practice for a future sale with support around tax, EBITDA, financial readiness and due diligence.
Further reading
Guides to tax planning and business structure for dentists
Choosing the Right Structure for Your Dental Practice
Compare business structures for dental practices and understand how ownership, risk and tax efficiency can change as your practice grows.
Taxes for Dental Practice Owners
Corporation tax, VAT, capital allowances, dividend strategy and the key tax considerations for practice owners.
Taxes for Dental Groups
Group relief, inter-company charges, holding structures and tax planning for multi-site dental groups.
DSO Playbook: Exit 2030
Turn your dental group into a high-value exit-ready enterprise before 2030 – covers exit structuring, EBITDA and tax planning for a sale.
Frequently asked questions
Common questions about tax planning for dental practices and groups
How much tax can a dental practice save with proper planning?
It depends on your profitability, company structure, how you currently extract profits and what planning has already been done. Opportunities can come from salary and dividend planning, pension contributions, capital allowances, restructuring or planning ahead for a future sale.
The only meaningful way to assess the opportunity is to review your actual circumstances.
What is the most tax-efficient way to extract profit from a dental practice?
There is no single structure that is right for every owner. Salary, dividends and employer pension contributions can all form part of an efficient profit extraction strategy.
The right mix depends on the practice’s profits, your wider income, cash requirements and longer-term plans.
When should I review the tax structure of my dental practice?
You should review it whenever something significant changes, such as buying another practice, bringing in a shareholder, purchasing property, building a group or beginning to plan an exit.
Even without a major change, it is worth reviewing periodically to make sure the structure still suits the business.
Should I use a holding company for my dental group?
A holding company can be useful for some groups, particularly where owners are acquiring additional practices, separating assets or planning for future investment or exit.
It is not automatically right for every group, so the tax, legal and financing implications should be considered before restructuring.
What is Business Asset Disposal Relief and could it apply when I sell my dental practice?
Business Asset Disposal Relief can reduce Capital Gains Tax on qualifying business disposals where the relevant conditions are met.
Whether it applies depends on the ownership and structure of the business and the rules in force at the time, which is why exit tax planning should begin well before a sale.
Can Samera help with tax planning before I sell my dental practice?
Yes. We can review your company and personal position before the practice goes to market so the tax implications are understood before the sale structure and commercial terms are fixed.
Can you help with tax when buying another dental practice?
Yes. We can advise on the tax implications of the acquisition structure alongside Samera’s wider buyer support.
That may include considering whether the acquisition should sit within an existing company, a new subsidiary or a holding company structure.
What happens if HMRC opens an enquiry into my dental practice?
If HMRC opens an enquiry, we can help manage the correspondence, provide the financial information requested and support you through the process. Our tax investigation cover can also help cover the professional fees involved in defending an HMRC enquiry or investigation.
Ready to review your tax position?
Find out what better tax planning could mean for your finances
Book a free 30-minute call with Arun or Natasha. We’ll review your current structure, identify the main planning opportunities and explain where changes could make a difference.