Request a Quote

Please complete the form below, we’d love to hear from you!

HMRC clarifies position on payments to Dental Associates

The BDA received confirmation from HMRC this week regarding your eligibility to claim the SEISS grant whilst still in receipt of your NHS income. 

The BDA received confirmation from HMRC this week regarding your eligibility to claim the SEISS grant whilst still in receipt of your NHS income. If you meet the criteria and your private fees have decreased then you are entitled to keep all of the SEISS grant, please note this grant is taxable and will be reported on your personal tax return. Receiving both your NHS income and the SEISS grant is not considered to be a duplication of government support.

See extract from BDA below:

England: HMRC clarifies position on payments to associates

Given that associates in England are potentially in receipt of NHS earnings as well as separately being eligible for the Government’s Self-Employed Income Support Scheme (SEISS), we have been in contact with HMRC to clarify eligibility.

HMRC have now confirmed, if associates fulfil the criteria for the SEISS scheme and they have seen a drop in their overall income (for example due to a reduction in private earnings), they can make a claim for a SEISS grant while continuing to receive NHS payments.

We have also discussed the matter with NHS England. Their expectation is that NHS contract holders should be paying associates in line with previous earnings, consistent with their existing advice.

Please note, if associates are eligible and want to claim the first grant under the SEISS, the claim must be made on or before 13 July 2020. The scheme is being extended and associates may be able to make a claim for a second and final grant in August 2020.

Access to SEISS is limited to self-employed associates earnings less than £50,000. We continue to lobby for the removal of this unfair and arbitrary limit on your behalf.

See the BDA financial impact page for more information; https://www.bda.org/advice/Coronavirus/Pages/financial-impact.aspx#associatesmixed

If you wish to discuss further, please contact our Dental Accounts Specialist rachel.ormston@bw-medical.co.uk

Rachel Ormston ACCA, Medical Accounts Manager

Rachel Ormston FCCA

Rachel Ormston FCCA

Senior Accounts Manager

Dentists

Next Event / Workshop

There are no upcoming events.

  • BW Medical Accountants have a good working knowledge of General Practice and are keenly aware of the challenges Practices face within the changing environment of the NHS.  We have been very impressed by the way BW Medical continue to deliver the range of services they provide from Accounts to Tax and NHS Pension advice. 

    We have found Practice consultation and engagement from BW Medical specifically helpful to shape the future of the Practice.

    GP Partner
    GP Practice, Newcastle
  • We had no hesitation in moving to BW Medical Accountants.  For any business your accountant is integral, and for us one of the most important factors to this relationship is to have a personal and trusting approach, which BW have undoubtedly achieved. 

    The service we receive and the interest they show in our practice assures us that they have a genuine interest in us and commitment to us.  More importantly they are always helpful and polite to answer even the dumbest of questions!  They give us confidence and reassurance knowing that they are always very up-to-date with all the numerous changes within general practice and we would have no hesitation in recommending them to other practices seeking a professional and personal accountancy service.

    Jackie Rotherham, Practice Manager
    The James Street Family Practice, Lincolnshire
  • We changed to BW Medical Accountants and I would say we have just had the most transparent and understandable end of year meeting and the best planning advice I have ever had in 16 years of practice.

    GP Partner
    Cumbria

Newsletter Signup

Loading...