MTA
Medical Tax Accountants
Specialist accountants for dentists

Dental tax and accounts,
done by specialists.

From your first associate position to owning the practice — associate tax, NHS pension reconciliation, incorporation and practice purchase, handled by people who work with dentists all year round.

Book a free consultation See what we cover
The dental tax problem

Dentistry has its own tax rules — and they've been shifting.

Associate status, NHS pension reconciliations and UDA-linked contract income don't appear anywhere else in the economy. A generalist accountant can do the arithmetic — but the dental-specific judgement calls are where money is won and lost.

Associate status isn't automatic

HMRC withdrew the guidance that treated associates as self-employed by default. Status now depends on the normal tests applied to how you actually work — so the agreement and the reality both need to hold up.

NHS pension reconciliation

NHS dental earnings are pensioned on net pensionable earnings and reconciled annually through the ARR. Errors flow straight into your pension record — and most general accountants have never prepared one.

The incorporation trade-off

A limited company can cut the tax bill — but routing NHS earnings through a company generally sacrifices NHS pension accrual. For many associates the pension loss outweighs the tax saving. It has to be modelled, not assumed.

How we help dentists

Everything a dentist actually needs, in one place.

Associates, principals and practice owners — we work exclusively with medical and dental professionals, so the accountancy is built around how dentistry actually pays.

Associate accounts & tax

Annual accounts and self-assessment for associates — with lab fees, indemnity and training costs claimed properly, and payments on account managed so January never surprises you.

Practice accounts for principals

Full accounts for dental practices — NHS contract income, private and plan income, associate payments and staff costs — prepared to the standard lenders and buyers expect.

NHS pension & ARR

Net pensionable earnings tracked and the Annual Reconciliation Report completed on time — so contributions and your pension record stay correct year after year.

Incorporation reviews

Sole trader vs limited company modelled on your actual figures — including the NHS pension impact, which is where the generic advice usually falls down.

Practice purchase & sale

Due diligence on the target's accounts and UDA delivery, deal structuring, finance support and the tax planning on both sides of a practice transaction.

Cloud bookkeeping

Xero or QuickBooks set up and maintained — digital records that keep you ahead of Making Tax Digital and give you real-time sight of where you stand.

The big decision

Stay an associate or buy a practice?

The defining financial question of most dental careers. Below is the honest side-by-side — the right answer depends on the deal available, your finances, and what you want your working week to look like.

Associate
Practice owner
How you're paid
A share of what you gross, per your agreement, less deductions like lab fees. Clean and predictable.
The practice profit — everything the practice earns, less everything it costs, including paying the associates.
Earning potential
Capped by your own hands — your sessions, your gross.
Higher ceiling. You earn from every surgery in the building, plus the value of the practice itself as an asset.
Risk
Low. No premises, no staff liabilities, no borrowing.
Real. Purchase debt, staff, premises, CQC compliance and NHS contract performance all sit with you.
Admin burden
Annual accounts and a tax return.
A business to run — payroll, pensions, compliance, associates and the accounts to match.
Exit value
None — when you stop, the income stops.
The practice is a sellable asset — goodwill values remain strong, and the sale can be structured tax-efficiently.
Best for
Dentists who want clinical work without business ownership, or who are building capital toward a purchase.
Dentists ready to run a business, with the deposit and appetite for the borrowing that comes with it.
The honest answer: ownership usually builds more wealth over a career — but only when the right practice is bought at the right price. A mediocre practice bought dear is worse than a good associateship. If you're weighing up a purchase, we'll go through the target's accounts with you before you commit to anything.
NHS Pension for dentists

The reconciliation most accountants have never seen.

NHS dental earnings are pensioned on net pensionable earnings — broadly, your share of NHS contract income after the deductions the scheme recognises. Contributions are taken through the practice's NHS schedules during the year, based on estimates.

Each year the estimates are trued up through the Annual Reconciliation Report (ARR), which confirms your actual net pensionable earnings for the year — normally due by 30 June. If the estimate was too low, contributions are owed; too high, and you're due money back. Errors don't just affect cash — they flow directly into the pension record that determines what you retire on.

What we do:

  • Track net pensionable earnings through the year so the reconciliation is accurate, not a scramble.
  • Complete the ARR by the deadline — for associates and for principals across the whole practice.
  • Check contribution tiers, which shift with earnings and are a common source of under- and over-payments.
  • Review the incorporation interaction — NHS earnings routed through a limited company are generally not pensionable, which is central to any incorporation decision.

Behind on reconciliations, or unsure whether your pension record reflects reality? We can review prior years and get the record straight.

Incorporation & expenses

The bits that catch dentists out.

Incorporating as a dentist

For dentists with mainly private income, a limited company can work well — corporation tax on profits, flexible extraction, and the option to retain earnings in the company.

For dentists with significant NHS income the picture changes: NHS earnings routed through a company are generally not pensionable in the NHS scheme, so the tax saving is bought at the cost of pension accrual — which for many associates is worth more than the saving.

The right answer depends on your NHS/private split, your earnings level, and how much you value the pension. We put actual numbers on all three before you decide.

What dentists can claim

Typical allowable expenses for a self-employed dentist include:

  • GDC registration
  • Medical indemnity (MDDUS, DDU, Dental Protection)
  • Lab fees where you bear them under your agreement
  • Courses, CPD and postgraduate training
  • Professional subscriptions (BDA, journals)
  • Equipment and loupes
  • Professional use of home
  • Accountancy fees (yes, us)

Lab fee deductions and training costs are the two areas where associates most commonly under-claim.

Frequently asked

Questions dentists ask us.

Am I genuinely self-employed as a dental associate?
Most associates are self-employed, but it's no longer automatic. HMRC withdrew its long-standing guidance that treated associates on standard agreements as self-employed by default, so status now rests on the usual employment status tests — control, substitution and financial risk — applied to how you actually work. A well-drafted associate agreement matched by real working practices keeps the position solid; we review both.
Should I incorporate as a dental associate?
Sometimes. A limited company can be tax-efficient for higher-earning associates who can retain profits, but incorporation interacts badly with the NHS Pension for dental practitioners — NHS earnings routed through a company are generally not pensionable in the scheme. For associates with meaningful NHS income, that lost pension accrual often outweighs the tax saving. We model both sides before recommending.
How does the NHS Pension work for dentists?
NHS dental income is pensioned on net pensionable earnings, with contributions deducted through the practice's NHS schedules. Each year the position is reconciled through the Annual Reconciliation Report (ARR), confirming actual net pensionable earnings for the year — normally due by 30 June. Errors in the ARR flow straight into your pension record, so it's worth getting right.
What expenses can I claim as an associate?
Typical claims include GDC registration, medical indemnity, lab fees where you bear them under your agreement, courses and CPD, professional subscriptions, equipment and loupes, professional use of home, and accountancy fees. Associates commonly under-claim — particularly on lab fee deductions and training costs.
What's involved in buying a dental practice?
Beyond the price, the key financial workstreams are due diligence on the accounts and UDA performance, structuring the purchase (personal, partnership or company), raising finance, CQC registration timing and NHS contract novation, and planning the tax on the deal itself. We support dentists through the whole process — from reviewing the target's accounts to the first year of ownership.
How are UDA targets relevant to my accounts and tax?
For NHS work, contract value is tied to delivering agreed Units of Dental Activity. Under-delivery can trigger clawback of contract payments — which needs recognising in the accounts in the right period, not discovered later. For associates, UDA rates and any clawback-sharing clauses in the agreement directly shape income, so we track both when preparing accounts.
How much do you charge for dentist accountancy?
Fees depend on structure and complexity. Associate services typically start at a fixed monthly fee; practice and limited company services (bookkeeping, accounts, payroll, tax and pension work) are quoted based on the size of the practice. You get a firm fee quote after the free consultation — no hourly billing surprises.
Can I switch to you if I already have an accountant?
Yes — switching is straightforward. We handle the professional clearance letter and paperwork transfer from your existing accountant. Most switches complete within 2–3 weeks with no gap in your compliance.
Does Making Tax Digital apply to dental associates?
Yes, for most. Associates are sole traders, and Making Tax Digital for Income Tax applies from April 2026 where gross self-employment income exceeds £50,000 — most full-time associates are comfortably over it. That means digital records and quarterly updates to HMRC rather than one annual return, with the threshold dropping to £30,000 in April 2027. Incorporated associates sit outside MTD for Income Tax, though the company brings its own filing requirements.
Ready when you are

Two ways to get started.

Whether you'd rather pick a time and chat, or write to us first — we're set up for both.

Book a free 30-min call

The fastest way to know if we're the right fit. Pick a time, we'll send a Google Meet link, and you'll leave the call with clear answers — no commitment, no pressure.

30 minutes Google Meet No obligation
Pick a time

Send us a message

Prefer to put your situation in writing first? Fill in the form below with a few details and a member of the team will be in touch.

A member of the team will be in touch Email response
Open contact form
Get in touch

Speak with a medical tax specialist

Tell us a little about your situation and we'll come back to you within one working day. Your first consultation is free.

Prefer to talk? Call 01709 224982 or message us on WhatsApp.