HMRC and 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 BDA associate agreement in its...
CHECK EMPLOYMENT STATUS FOR TAX (CEST) TOOL
WHAT YOU NEED TO KNOW This is a issue that is affecting every dental practice across the country and dental solicitors specialist advisers (lawyers and accountants) have been paying close attention to it. The categories listed below are those referred to by HMRC. The...
DENTISTRY AND IR35
Jonathan Jacobs, specialist dental solicitor at Nexa Law, looks at the implications for IR35 on the dental profession. IR35 has been around since 2017 and only now is it to apply to the dental profession. In order to appreciate the implications for dentists, it is...