Short, current reads on what's moving in dental finance — deadlines, deals, rule changes and the questions dentists are asking us right now.
Guides explain how something works and stay true for years. Articles are the other half: what moved this month, which deadline is next, and what a rule change actually does to a dentist's numbers rather than to a press release. If a rate rises, the useful question is not that it rose but what it costs you in pounds — so that is what these pieces work out.
The 2026/27 tax year has been unusually busy for dentistry. Making Tax Digital reached self-employed associates with qualifying income over £50,000, bringing quarterly updates for the first time. Dividend tax rose two percentage points on 6 April 2026, which moved the incorporation arithmetic against companies for a lot of associates. Business Asset Disposal Relief stepped up to 18%, changing what an exit nets. Each of those has a piece below working through the consequence.
Read the article for the change and the guide for the grounding. Most pieces here link through to the relevant guide where the underlying mechanics are set out in full, and to the tax calendar where a date is involved. Nothing here is a substitute for advice on your own figures, and where a piece uses numbers they are worked examples with the assumptions stated, not claims about what your position will be.
13 October 2026
Scotland's non-domestic rates revaluation took effect on 1 April 2026 — valuations up 12.23% on average, but the poundage fell and a Revaluation Transitional Relief cap limits the increase in your actual bill. Worked examples for a small single-surgery practice and one that added a fourth surgery, and what the cap means if you're planning an extension.
Read the article6 October 2026
Northern Ireland paused its non-domestic rates revaluation on 29 January 2026 after a hospitality backlash, so your practice's valuation is unchanged. The poundage rose anyway — a Belfast surgery pays 3.78% more this year on the same Net Annual Value. What's actually on the bill, and what the pause means for buying or selling a practice.
Read the article29 September 2026
A dental practice purchase in Wales is taxed under Land Transaction Tax, not SDLT — different rates, a different authority, and a 30-day return that's due even when no tax is owed. Worked figures for a real apportionment, and the trap that catches buyers who assume nil means nothing to file.
Read the article22 September 2026
Scottish income tax is devolved; dividend tax, corporation tax and NIC are not. Run our England incorporation workings again for a Scottish taxpayer on £120,000 of associate profit and the company swings from £2,257 behind to £2,543 ahead — a £4,800 turnaround, worked through in full.
Read the article15 September 2026
The approved mileage rate rose from 45p to 55p a mile for 2026/27 — the first increase since 2011 — and it is backdated to 6 April 2026. What it means for multi-site hygienists, therapists and locums, and what practice owners reimbursing staff need to correct now.
Read the article8 September 2026
The £30,000 Making Tax Digital threshold takes effect on 6 April 2027 and is measured on your 2025/26 return. It is a test of turnover, not profit, and it adds self-employment and rental income together. Four dental situations, worked through.
Read the article1 September 2026
England's NHS dental contract changed on 1 April 2026 and urgent care is now reconciled separately from UDAs. Here is what the 30 September mid-year point actually measures, the 30% threshold that triggers action, and how the year-end 96% rule works out in pounds.
Read the article25 August 2026
A 40% first-year allowance arrived in January 2026 and the main writing-down allowance dropped to 14% in April. Here is what both mean for dental equipment, refits and practice purchases, with the figures worked through.
Read the article18 August 2026
Pension savings statements for 2025/26 go out by 6 October. They only arrive if your NHS growth beat £60,000 — which is why tapered principals get a charge with no warning. How the growth is measured, and what scheme pays will and won't cover.
Read the article11 August 2026
If you went self-employed during 2025/26 — a first associate post, a locum session, hygienist work — the deadline to notify HMRC is 5 October 2026. Here is what registration involves and what January actually costs.
Read the article5 August 2026
Every director and PSC of a dental company must now verify their identity. The trigger is your next confirmation statement — and the shareholding spouse has a different deadline entirely.
Read the article21 July 2026
The 31 July instalment has passed. What late actually costs, why there's no automatic 5% penalty, and the 60-day window that closes 29 September.
Read the article13 July 2026
The first MTD quarterly deadline lands 7 August 2026. What's actually due, the superannuation mistake to avoid, and what the penalty position really is this year.
Read the article6 July 2026
Dividend allowance £500, dividend rates up to 35.75%, BADR 18%. On a £120,000 private associate income the company now loses by £2,257 — here are the workings.
Read the article29 June 2026
Earn-outs, tie-ins and targets — reading a corporate offer for what it actually pays, not what it announces.
Read the article22 June 2026
An NHS contract delivered by heroics is a risk, not an asset. What buyers must check in the UDA numbers.
Read the article15 June 2026
Remedy statements are only as good as the earnings records underneath them. The five checks every dentist should run before relying on one.
Read the article8 June 2026
Fee % vs UDA rate, lab splits and clawback clauses — how to compare associate offers on real numbers.
Read the article1 June 2026
Multi-practice self-employment, travel rules and pension quirks — the locum's tax position, untangled.
Read the article25 May 2026
Employer NIC and the April 2026 wage rises made payroll the line to watch. How the staff-cost ratio drifts, and how to pull it back.
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