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Associate Dentist Contracts – change in HMRC guidance from April 2023

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A reminder it is now more important than ever to make sure that the correct Associate contract is in place and that the reality reflects the contract. 

HMRC had for many years accepted that Associate dentists were almost always self-employed but as of April 2023, this paragraph in their guidance was withdrawn, and each Associate’s tax status will now be considered on a case-by-case basis.   

The BDA has a standard Associate contract which, if adhered to in reality, should mean self-employed status is preserved.  HMRC have a Check of Employment Status for Tax, which can provide reassurance, as well as evidence that the correct procedures have been followed. 

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