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HMRC and Dental Associate self-employment

HM Revenue and Customs (HMRC) is due to change an important long-standing piece of advice from April 2023. HMRC has for many years accepted that associate dentists are almost always self-employed. Its guidance has included mention of the British Dental Association (BDA) associate agreement in its employment status manual, but as of April, this paragraph will be withdrawn.

The withdrawal of this guidance will have no impact on the self-employed status of individual associate dentists. HMRC have simply stopped referring to third party advice in their own guidance.

When HMRC announced its decision to amend its guidance, the BDA asked tax expert Jolyon Maugham to advise on the implications and you can find his advice in this short video.

As highlighted in the short video, the change in HMRC’s approach shouldn’t cause concern but should be used as an opportunity to discuss and review whether the Practice is taking the right approach.

Dental Practice Owners may also wish to ensure that they are using an up-to-date model associate agreement that accurately reflect the working relationships. 


Rachel Ormston FCCA

Rachel Ormston FCCA

Senior Accounts Manager

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